Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-56 Allocation of gross receipts of business with multiple intra- or interstate locations.

    For those businesses that have multiple locations inside and outside of the Thomasville where the gross receipts can be allocated to each location, the gross receipts used to determine the occupation tax assessed will be those gross receipts attributed to each Thomasville location. Where  the dollar amount of gross receipts attributed locally cannot be determined in those businesses with  multiple locations, the total gross receipts will be divided by the total number of locations in Thomasville and elsewhere and allotted to those locations. Upon request, the business or practitioner with a location or office situated in more than one (1) jurisdiction shall provide to the  Thomasville the following:

    (1)    Financial information necessary to allocate the gross receipts of the business or  practitioner; and

    (2)    Information relating to the allocation  of the business' or practitioner's gross receipts by other local governments.

Where the business has locations outside of Thomasville and taxation is levied for a criteria other than gross receipts in the other local governments, the city shall not assess more than the allotted  share of gross receipts for the local operation.

For the industrial class, only the employees who work in the city will be counted  for taxing  purposes.

(Ord. of 12-27-95(3),  I)