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or at retail, to which shall be added all subsidies and bonuses
received from the purchaser or from any other person with respect to
the extraction, manufacture, or sale of such products or by-products
by the seller, except:
(a) Wheresuch products, including by-products, are extracted or
manufactured for commercial or industrial use;
(b) Whem such products, including by-products, are shipped, trans-
ported or transferred out of the City, or to another person, without
prior sale or are sold under circumstances such that the gross proceeds
from the sale are not indicative of the true value ofthe subject matter
of the sale.
In the above cases, the value shall correspond as nearly as possible
to the gross proceeds from the sales in this city of similar products
of like quality and character, and in similar quantities by other tax-
payers, plus the amount of subsidies or bonuses ordinarily payable
by the purchaser or by any third person with respect to the extraction
manufacture, or sale of such products. The City Clerk shall prescribe
uniform and equitable rules for the purpose of ascertaining such values.
Section G. SEGREGATION BETWEEN LOCAL AND OUTSIDE BUSINESS: Persons
engaging in the business of rendering services,bDth within and without
the city, or partially without and partially within the city, and main-
taining an office or place of business within the city and not else
where, shall be taxable on the gross income from the business without
regard to the place where the services are rendered. Persons engaged
in the business of rendering services without the city, having an
office both inside and outside the city, shall be taxable on the gross
income from the business rendered outside the city which is administered
and/or processed in any way through an office located within the city.
A credit shall be given to a taxpayer as to gross income subject to
occupational tax of another city for services rendered outside the
City of Port Townsend and within another city.
ESTABLISHMENTS PARTLY WITHIN AND PARTLY WITHOUT THE CITY : Persons
maintaining an office, plant, warehouse or other business establish-
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