HomeMy WebLinkAbout02235ment which is partly within and partly outside of the city, shall be
taxable on the value of products, gross proceeds of the sale, or gross
income of the business attributable to business within the city, ascer-
tained whether (1) by a segregation of business within the business
outside the city, shown and supported by separate accounting records,
or (2) if such segregation cannot be practicably made, by an apportion=
ment to the city of that part of the total value.of products, gross
proceeds of sales, or gross income of the business derived from bus-
iness both within and outside the city (a) in the proportion that the
cost of doing business within the city bears to the cost of doing
business both within and outside the city, or (b) when the use of such
apportionment factor is impractical or inequitable, by a fair and
equitable apportionment of such values, proceeds, or income between
business within the city and business outside the city upon such basis,
comparable in character to that prescribed in (a) above, as shall
be agreed upon by the clerk and the taxpayer after consideration of
the facts.
Section 7. SALES BY CONSIGNEE, BAILEE, FACTOR OR AUCTIONEER:
Every consignee, bailee, factor or allttioneer having eithr actual or
constructive possession of tangible personal property, or having poss-
ession of the documents of title thereto, with power to sell such
tangible personal property in his or its own name and actually so
selling, shall be deemed the seller of such tangible personal property
within the meaning of this ordinance; and further, the consignee,
bailor, principal or owner shall be deemed a seller of such property
to the consignee, bailee, factor or auctioneer.
The burden shall be on the taxpayer in every case to establish
the fact that such taxpayer is not engaged in the business of selling
tangible personal property but is acting merely as broker or agent in
promoting sales for a principal; such claim will be allowed only
when the taxpayer's account records are kept in such a manner as the
Clerk shall by general regulation provide.
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