|
(iv) modification of one or more of the factors.
<br />(b) A taxpayer request to use an alternative apportionment method shall be in writing and shall
<br />accompany a tax return, timely filed appeal of an assessment, or timely filed amended tax return. The
<br />taxpayer may use the requested alternative method unless the Tax Administrator denies the request in an
<br />assessment issued within the period prescribed by Section 12 (A).
<br />(c) The Tax Administrator may require a taxpayer to use an alternative apportionment method as
<br />described in division (17)(2)(a) of this section, but only by issuing an assessment to the taxpayer within the
<br />period prescribed by Section 12 (A).
<br />(d) Nothing in division (F)(2) of this section nullifies or otllerwise affects any alternative
<br />apportionment arrangement approved by the Tax Administrator or otherwise agreed upon by both the Tax
<br />Administrator and taxpayer before January 1, 2016.
<br />(3) As used in division (F)(1)(b) ofthis section, "wages, salaries, and other compensation" includes only
<br />wages, salaries, or other compensation paid to an employee for services performed at any of the following
<br />locations:
<br />(a) A location that is owned, controlled, or used by, rented to, or under the possession of one of the
<br />following:
<br />(i) The employer;
<br />(ii) A vendor, customer, client, or patient of the employer, or a related member of such a vendor,
<br />customer, client, or patient;
<br />(iii) A vendor, customer, client, or patient of a person described in (F)(3)(a)(ii) of this section, or a
<br />related member of such a vendor, customer, client, or patient.
<br />(b) Any location at which a trial, appeal, hearing, investigation, inquiry, review, court-martial, or
<br />similar administrative, judicial, or legislative matter or proceeding is being conducted, provided that the
<br />compensation is paid for services performed for, or on behalf of, the employer or that the employee's
<br />presence at the location directly or indirectly benefits the employer;
<br />(c) Any other location, if the Tax Administrator determines that the employer directed the employee
<br />to perform the services at the other location in lieu of a location described in division (F) (3)(a) or (b) of
<br />this section solely in order to avoid or reduce the employer's municipal income tax liability. If the Tax
<br />Administrator makes such a determination, the employer may dispute the determination by establishing, by
<br />a preponderance of the evidence, that the Tax Administrator's determination was unreasonable.
<br />(4) For the purposes of division (F)(1)(c) of this section, receipts froin sales and rentals made and services
<br />performed shall be sitused to a municipal corporation as follows:
<br />(a) Gross receipts from the sale of tangible personal property shall be sitused to the municipal
<br />cocporation ' . , - b
<br />the-V+llage onl if, regardless of where title passes, the property meets a+y either of the following
<br />criteria:
<br />(i) The property is shipped to or delivered within the Village from a stock of goods located within
<br />the Village.
|