The business allocation percentage referred to in Section 880.05 shall be determined by adding together the percentages determined in accordance with subsections (a) through (c) of Section 880.05 or such of these percentages as are applicable to the particular taxpayer and dividing the total so obtained by the number of percentages used in deriving such total. A factor is applicable even though it may be allocable entirely in or outside of the City.
(Ord. 1988-147. Passed 7-18-88; Ord. 09-81. Passed 7-21-09.)