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(b) A taxpayer request to use an alternative apportionment method shall be in
<br />writing and shall accompany a tax return, timely filed appeal of an assessment, or timely
<br />filed amended tax return. The taxpayer may use the requested alternative method unless
<br />the Tax Administrator denies the request in an assessment issued within the period
<br />prescribed by Section 1501.12 (A).
<br />(c) The Tax Administrator may require a taxpayer to use an alternative
<br />apportionment method as described in division (17)(2)(a) of this section, but only by issuing
<br />an assessment to the taxpayer within the period prescribed by Section 1501.12 (A).
<br />(d) Nothing in division (F)(2) of this section nullifies or otherwise affects any
<br />alternative apportionment arrangement approved by a the Tax Administrator or otherwise
<br />agreed upon by both the Tax Administrator and taxpayer before January 1, 2016.
<br />(3) As used in division (F)(1)(b) of this section, "wages, salaries, and other
<br />compensation' includes only wages, salaries, or other compensation paid to an employee
<br />for services performed at any of the following locations:
<br />(a) A location that is owned, controlled, or used by, rented to, or under the
<br />possession of one of the following:
<br />(i) The employer;
<br />(ii) A vendor, customer, client, or patient of the employer, or a related member of
<br />such a vendor, customer, client, or patient;
<br />(iii) A vendor, customer, client, or patient of a person described in (F)(3)(a)(ii) of
<br />this section, or a related member of such a vendor, customer, client, or patient.
<br />(b) Any location at which a trial, appeal, hearing, investigation, inquiry, review,
<br />court-martial, or similar administrative, judicial, or legislative matter or proceeding is
<br />being conducted, provided that the compensation is paid for services performed for, or on
<br />behalf of, the employer or that the employee's presence at the location directly or indirectly
<br />benefits the employer;
<br />(c) Any other location, if the Tax Administrator determines that the employer
<br />directed the employee to perform the services at the other location in lieu of a location
<br />described in division (F) (3)(a) or (b) of this section solely in order to avoid or reduce the
<br />employer's municipal income tax liability. If the Tax Administrator makes such a
<br />determination, the employer may dispute the determination by establishing, by a
<br />preponderance of the evidence, that the Tax Administrator's determination was
<br />unreasonable.
<br />(4) For the purposes of division (17)(1)(c) of this section, receipts from sales and
<br />rentals made and services 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
<br />municipal corporation in which the sale originated. For the purposes of this division, a sale
<br />of property originates in the City if, regardless of where title passes, the property meets any
<br />of the following criteria:
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