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a. The average net book value of the real and tangible personal <br />property owned or used by the taxpayer in the business or profession in the <br />Village of Mayfield Ohio during the taxable period to the average net book value <br />of all the real and tangible personal property owned or used by the taxpayer in <br />the business or profession during the same period, wherever situated. <br />As used ia the preceding paragraph, real property shall include property <br />rented or leased by the taxpayer and the value of such property shall be determined <br />by multiplying the annual rental thereon by eight. <br />b. Wages, salaries, and other compensation paid during the taxable <br />period to persons employed in the business or profession for services performed <br />i in the Village of Mayfield Ohio to wages, salaries, and other compensation paid <br />, during the same period to persone employed in the business or profession, wherever <br />their services are performed, c. Gross receipts of the business or profession from sales made and <br />?. services performed during the taxable period in the Village of Mayfield to gross <br />, receipts of the business or profession during the same period from sales and <br />services, wherever made or performed. <br />In the event that the foregoing,allocation formula does not produce <br />an equitable result, another basis may, under uniforni regulations, be substituted <br />so as to produce such result. <br />Sec. 111.0702. Sales Made in the Village of Mayfield Ohio. <br />As used in paragraph "c" of Section 111.0701 "sales made in the <br />Village of Mayfield" mean: , . , <br />a. All sales of tangible personal property which is delivered within <br />the Village of Mayfield Ohio regardless of where title passes if shipped or <br />delivered from a stock of goods within the Village of Mayfield, Ohio. ' <br />b, All sales of tangible personal property which is delivered within <br />the Village of Mayfield Ohio regardless of where title passes, even though transported <br />from a point outside the Village of Mayfield Ohio, if the taxpayer is regularly <br />engaged through its own employees in the solicitation or promotion of sales within <br />the Village of Mayfield Ohio and the sales result from such solicitation or promotion. <br />c. All sales of tangible personal property which is shipped from a <br />place withitt the Village of Mayfield to purchasezs outside of the Village of <br />Mayfield, Ohiol regardless of where title passes i£ the taxpayer is not, through <br />its own employees, regularly engaged in the solicitation or promotion of sales <br />at the place where delivery is made. <br />Sec. 111.0703. Total Allocation. <br />Add together the percentages determined in accordance with sub-paragraphs <br />"a", "b" &"c" of Section 111.0101 or such of the aforesaid percentages as are <br />applicable to,the particular taxpayer and divide the total so obtained by the number <br />of percentages used in deriving said total in order to obtain the business allocation <br />percentage referced to in Section 111.0701. <br />6.