§ 12-171. Allocation of gross receipts of business with multiple intra or interstate locations.

For those businesses that have multiple locations inside and outside of the city, where the dollar amount of gross receipts of the business or practitioner can be allocated to one or more of the locations or offices on the basis of product manufactured in that location or office or service provided for compensation in that location or office, the city is authorized to tax the gross receipts generated by the location or office within the jurisdiction of the city. Where the dollar amount of gross receipts cannot reasonably be allocated among multiple locations or offices, the total gross receipts shall be divided by the number of locations or offices of the business or practitioner, and an equal percentage of the total gross receipts of the business or practitioner shall be allocated to each location or office. Upon request, the business or practitioner with a location or office situated in more than one jurisdiction shall provide to the city 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 or practitioner has locations outside of the city and taxation is levied based on criteria other than gross receipts in the other local governments, Powder Springs shall not assess more than the allotted share of gross receipts for the city.

(Ord. No. 95-15, 12-4-95; Ord. No. 2017-010 , § 1, 5-1-17)