If a person owns, leases, occupies or otherwise maintains within the City a place or premises from which he engages in business activities outside the City, he shall include a portion of the gross receipts from work performed outside the City in the measure of the fee. In the absence of substantial information to the contrary 20% of gross receipts from work performed outside the City shall be deemed to be that portion subject to the fee as attributable to business engaged in within the City.
A. Require the use of a greater percentage of such gross receipts, stating in writing to the certificate holder his or her reasons therefor; or
B. Approve the use of a lesser percentage of such gross receipts, based upon proof presented to him or her in writing by the taxpayer that the 20% factor is inequitable. Any such variation from the 20% factor established in this provision shall be approved in writing by the City Clerk or his or her authorized representative. Where there are no measurable gross receipts directly attributable to operations carried on from a place of business within the City, such operations shall be deemed to produce gross receipts in an amount at least equal to the cost of maintaining such operations, such cost of operations shall include, but not be limited to, rent and/or depreciation, salaries and wages, fixed charges and other expenses.
(Ord. MC-817, 1-07-92; Ord. MC-743, 10-08-90)