04-18 Amend Municipal Net Profit Taxes 128.22 - 128.2215

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(3) Total gross receipts of the business or profession from sales and rentals made and services performed during the taxable period in the City to total gross receipts of the business or profession during the same period from sales, rentals, and services, wherever made or performed. (b)(1) If the apportionment factors described in subsection (a) of this section do not fairly represent the extent of a taxpayer's business activity in the City, the taxpayer may request, or the tax commissioner may require, that the taxpayer use, with respect to all or any portion of the income of the taxpayer, an alternative apportionment method involving one or more of the following: (A) Separate accounting; (B) The exclusion of one or more of the factors; (C) The inclusion of one or more additional factors that would provide for a more fair apportionment of the income of the taxpayer to the municipal corporation; (D) A modification of one or more of the factors. (2) A taxpayer request to use an alternative apportionment method shall be in writing and shall accompany a tax return, timely filed appeal of an assessment, or timely filed amended tax return. The taxpayer may use the requested alternative method unless the tax commissioner denies the request in an assessment issued within the period prescribed by subsection (a) of section 128.2210 of the Codified Ordinances. (3) The tax commissioner may require a taxpayer to use an alternative apportionment method as described in subsection (b)(1) of this section only by issuing an assessment to the taxpayer within the period prescribed by subsection (a) of section 128.2210 of the Codified Ordinances. (c) As used in subsection (a)(2) of this section, "wages, salaries, and other compensation" includes only wages, salaries, or other compensation paid to an employee for services performed at any of the following locations: (1) A location that is owned, controlled, or used by, rented to, or under the possession of one of the following: (A) The employer; (B) A vendor, customer, client, or patient of the employer, or a related member of such a vendor, customer, client, or patient; (C) A vendor, customer, client, or patient of a person described in subsection (c)(1)(b) of this section, or a related member of such a vendor, customer, client, or patient. (2) Any location at which a trial, appeal, hearing, investigation, inquiry, review, court- martial, or similar administrative, judicial, or legislative matter or proceeding is being conducted, provided that the compensation is paid for services performed for, or on behalf of, the employer or that the employee's presence at the location directly or indirectly benefits the employer;