Add together the percentages determined in accordance with Section 171.0701(a) to (c) or such of the aforesaid percentages as are applicable to the particular taxpayer and divide the total so obtained by the number of percentages used in deriving such total in order to obtain the business allocation percentage referred to in Section 171.0701.
   A factor is applicable even though it may be allocable entirely in or outside the City.
(Ord. 36-83. Passed 11-14-83.)