(a)   Add together the percentages determined in accordance with divisions (a), (b) and (c) of Section 193.24 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 business apportionment percentage referred to in Section 193.24.
   (b)   A factor is applicable even though it may be apportioned entirely in or outside the City.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)