Add together the percentages determined in accordance with Section 880.05 or such of the aforesaid percentages as are applicable to the particular taxpayer, and divide the total so obtained by the number of percentages used in deriving such total in order to obtain the percentage business allocation referred to in Section 880.05. A factor is applicable even though it may be allocable entirely in or outside of the City.
(W.V. Ord. 1968-42. Passed 10-22-68.)