|
similar businesses employing agents, brokers and/or commissioned employees, "gross
<br />receipts" shall include the total gross commissions or other receipts attributable to the
<br />local office, agents, brokers and/or employees.
<br />As to accountants, architects, attorneys, chiropractors, doctors, dentists,
<br />optometrists, podiatrists, psychologists, veterinarians and other professionals, either
<br />practicing solely or in partnership or as a professional corporation, "gross receipts" shall
<br />include the total gross fees or other receipts attributable to services performed or
<br />otherwise rendered within the city.
<br />As to other persons having a fixed place of business within the city and providing
<br />a service or plying an occupation or trade or involved in similar businesses, "gross
<br />receipts" shall include the total fees, commissions or other receipts attributable to that
<br />local location and/or employees.
<br />As to a business established outside the city but maintaining a local office or
<br />establishment or facility, within the city through an agent, broker or employee, "gross
<br />receipts" shall include the total sales or receipts attributable to the local office or
<br />establishment or facility, agent, broker or employee.
<br />As to a business established outside the city but transacting and carrying on
<br />business within the city, or otherwise performing or rendering services negotiated or
<br />contracted for within the city, whether or not by a principal or through an agent or
<br />employee, "gross receipts" shall include the total fees, commissions or other receipts
<br />attributable to the business activity conducted.
<br />As to any business, whether established within or established outside the city, in
<br />the event separate sales or receipt records are not maintained for a local office or
<br />establishment or facility, agent, broker or employee, or in the event any retailing,
<br />wholesaling, manufacturing or processing activity conducted thereat does not generate
<br />gross receipts as hereinabove defined, or in the event said local office or establishment
<br />or facility, agent, broker or employee is engaged in providing administrative or
<br />management related services, to include, but not limited to, record keeping, data
<br />processing, research and development, advertising, public relations, personnel
<br />administration or legal services, in connection with sales or services performed or
<br />rendered elsewhere, the business tax shall be based upon an amount which bears the
<br />same proportion to the total gross receipts of the business which cost of maintaining
<br />said local office, facility, local agent, broker or employee bears to the total cost of
<br />maintaining said business. Alternatively, at the election of an applicant or licensee, the
<br />business tax may be based on an amount equivalent to the cost of maintaining said
<br />business without reference to the total gross receipts of the business. As used herein
<br />the phrase "cost of maintaining said business" shall have the same meaning as "cost of
<br />doing business".
<br />Page 5
<br />11 A-7
|