HomeMy WebLinkAbout3001 AN ORDII~ANCE amending Ordinance No. 1917 and
relating to the ~xaction and collection of a
license upon the act or privilege of engaging
in certain business activities, occupations,
pursuits and privileges.
THE CITY OF BREMERTON DOES ORDAIN:
SECTION 1. Section 6 of Ordinance No. 1917 is
hereby amended to read as follows:
section 6. Business partly within City: Persons
engaged in the business of rendering services both
within and without the city, or partially within and
partially without the city, and maintaining an office
or place of business within the city and not elsewhere,
shall be taxed on the gross income from the business
without regard to the place where the services are
rendered; and such persons doing business inside the
city and also elsewhere shall, for the purpose of
computing tax liability under this ordinance, apportion
to the city that portion of his gross income %~hich is
derived from services rendered within the cit~. Where
such apportionment cannot be made b~, separate account-
ing methods, the taxpayer shall apportion to the city
that portion of his total income which the cost of
doing business within the city bears to the total cost
of doing business both within and without the city.
Persons maintaining an office, plant, warehouse
or other business establishment which is partly with-
in and partly outside of the city,shall be taxed on
the value of products, gross proceeds of sales, or
gross income of the business attributable to business
within the city, ascertained either (i) by a segrega~-
tJ. on of business within and business outside the city,
shown and supported by separate accounting records, or
(ii) if such segregation cannot be practicabls~ made~
by an aFportionment to the cit? of that part of the
total value of products, gross ?roceeds of sales, or
gross income of the business derived froD business
both ~;ithin and outside of the city (aa)in the pro-
portion that the cost of doing business within the city
bears to the cost of doing business both within and
outside of the citv, or (bb) when the use of such
apportionment factor is impractical or inequitable, by
a fair and equitable apportionment of such value, pro-
cee~s or income between business within the city and
business outside of the city upon such basis, comparable
in character to that prescribed in (aa) above, as shall
be agreed upon by the treasurer and the taxpayer after
consideration of the facts.
APP!{OVED on first readin~ the /~ d~M~
~ day of -,
1972, by the City Council of the City of Bremerton.
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PASSED on second reading the~5 day of
197~, by the City Council of the City of Bremertd~, signed
? o,r
by the Mayo~\and attested by the City Clerk in authentication
of such passage.
ATTESTED:
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