9.04.225 Optional method of determining tax.
This section is included in your selections.
Whenever a person is engaged in two or more business activities, except rental of real property, which are taxed on the basis of gross receipts under different rate provisions of this chapter, such person may elect to combine all such gross receipts and pay a tax determined by applying the rate of tax applicable to that business activity producing the greatest amount of gross receipts, subject to the following provisions:
A. Both businesses are conducted at the same location;
B. Business activities to be included in the gross receipts, as provided by this section, shall not exceed twenty percent of the total of the combined total gross receipts of the businesses. (Ord. 5017-NS § I (part), 1977)