Cumming |
Code of Ordinances |
Chapter 14. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article II. OCCUPATION AND PROFESSIONS TAX |
§ 14-35. Allocation of gross receipts of business with multiple intrastate or interstate locations.
(a)
For those businesses that have multiple operations inside and outside the city, the number of employees used to determine the occupation tax assessed will be only those employees who work in the city's jurisdiction.
(b)
Upon request, the business or practitioner with a location or office situated in more than one jurisdiction shall provide to the city information necessary to determine the number of employees who work in the city's jurisdiction.
(Code 1998, § 22-45; Ord. of 12-16-1997, § I(22-42))