Every person who engages in any retail, wholesale, manufacturing, processing, professional, semiprofessional or other business activity having a fixed place of business within the city deriving gross receipts attributable to business or sales activities occurring outside the city, he shall be entitled to an apportionment of the tax due under § 110.62 as follows:
(A) The following factors and percentages shall be considered in apportioning the license tax:
(1) Is the business office serving as a base of business or sales activities located in the city?—20%;
(2) Are sales or other business negotiated or solicited by the business through the physical presence of a person, his employees or agents in the city?—30%;
(3) Are orders or contracts accepted or approved at the city location? Such acceptance or approval shall be deemed to take place at the sales office serving as a base for all sales activities, unless there is clear and conclusive evidence that a binding acceptance or approval occurs elsewhere—10%;
(4) Is merchandise stored in the city immediately prior to shipment or delivery?—20%;
(5) Do orders for or arrangements for the shipment or delivery of merchandise sold emanate from a location in the city?—5%;
(6) Are billing procedures performed in the city?—5%;
(7) Are accounts receivable collected in the city location?—5%;
(8) Is merchandise delivered to city addresses by vehicles operated by the taxpayer?—5%.
(B) The amount of the tax due shall be determined by the License Collector who shall make such determination by ascertaining what factors and percentages apply to the business seeking apportion-ment and multiplying the total percentage by the business's total gross receipts, assuming all business and sales activities of the business to be taxed have occurred in the city. The tax fee is then computed on the apportioned gross receipts figure.
(C) The procedures set forth in §§ 110.25 et seq. concerning issuance, transfer and gathering of information for licensing of new businesses and renewal of licenses shall apply to apportionment of the license tax.
('81 Code, § 5.04.370) (Ord. 709, passed - -78; Ord. 871, passed - -86)