If a business is conducted upon or from an establishment which is located upon property which lies partly within the city and extends across the city boundary line, the license tax with respect to the business shall be reduced by an amount which the tax collector determines is equal to the same proportion of the total tax, computed as if the whole establishment were within the city, that the value of the portion of the establishment located outside the city bears to the value of the entire establishment; provided, however, that this provision shall not be applicable unless the tax collector determines that at least ten percent of the establishment, on the basis of value, is located outside of the city.
(Prior code § 5.04.080 (Ord. 551, 1963: Ord. 494 § 7.5, 1960))