The Tax Collector may, in his or her reasonable discretion, independently establish a person or combined group’s gross receipts within the City and establish or reallocate gross receipts among related entities so as to fairly reflect the gross receipts within the City of all persons and combined groups.
(Added by Proposition C, 11/6/2018, Eff. 12/14/2018, Oper. 1/1/2019)