The Tax Collector may, in his or her reasonable discretion, independently establish a person or combined group’s gross receipts from the lease of Commercial Space in properties in the City and establish or reallocate gross receipts among related entities so as to fairly reflect the gross receipts from the lease of Commercial Space in properties in the City of all persons and combined groups.
(Added by Proposition C, 6/5/2018, Eff. 7/20/2018, Oper. 1/1/2019)