(a) If any person liable for any tax under Section 749.31 shall ship or transport his products or any part thereof out of the city without making sale of such products, the value of the products in the condition or form in which they exist immediately before transportation out of the city shall be the basis for the assessment of the tax imposed in such division. The city recorder shall prescribe equitable and uniform rules for ascertaining such value.
(6-27-77)
(b) In determining value as regards sales from one to another of affiliated companies or persons, or under other circumstances where the relation between the buyer and seller is such that the gross proceeds from the sales are not indicative of the true value of the subject matter of the sale, the city recorder shall prescribe uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character where no common interest exists between the buyer and the seller but the circumstances and conditions are otherwise similar. (6-27-77)