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income of the business multiplied by the rate of 0.02_ of one percent <br />_(0.002) _. <br />4 Upon every person engaging within the City in the business of making sales <br />of retail services; as to such persons, the amount of tax with respect to such <br />business shall be equal to the gross proceeds of sales multiplied by rate of <br />_0.02 of one percent _(0.002) _. Upon every other person engaging <br />within the City in any business activity other than or in addition to those <br />enumerated in the above subsections; as to such persons, the amount of <br />tax on account of such activities shall be equal to the gross income of the <br />business multiplied by the rate of rate of 0.02 of one percent <br />_(0.002). This subsection includes, among others, and without limiting the <br />scope hereof, whether or not title to material used in the performance of <br />such business passes to another by accession, merger or other than by <br />outright sale, persons engaged in the business of developing, or producing <br />custom software or of customizing canned software, producing royalties or <br />commissions, and persons engaged in the business of rendering any type of <br />service which does not constitute a sale at retail, a sale at wholesale, or a <br />retail service. <br />B. The gross receipts tax imposed in this section shall not apply to any person <br />whose gross proceeds of sales, gross income of the business, and value of <br />products, including by-products, as the case may be, from all activities conducted <br />within the City during any calendar year is equal to or less than $20,000, or is <br />equal to or less than $5,000 during any quarter if on a quarterly reporting basis. <br />.070 Multiple activities credit when activities take place in one or more cities with <br />eligible gross receipt taxes. <br />A. Persons who engage in business activities that are within the purview of two <br />(2) or more subsections of .050 shall be taxable under each applicable <br />subsection. <br />B. Notwithstanding anything to the contrary herein, if imposition of the City's tax <br />would place an undue burden upon interstate commerce or violate <br />constitutional requirements, a taxpayer shall be allowed a credit to the extent <br />necessary to preserve the validity of the City's tax, and still apply the City tax <br />to as much of the taxpayer's activities as may be subject to the City's taxing <br />authority. <br />C. To take the credit authorized by this section, a taxpayer must be able to <br />document that the amount of tax sought to be credited was paid upon the <br />same gross receipts used in computing the tax against which the credit is <br />applied. <br />D. Credit for persons that sell in the City products that they extract or <br />manufacture. Persons taxable under the retailing or wholesaling classification <br />with respect to selling products in this City shall be allowed a credit against <br />those taxes for any eligible gross receipts taxes paid (a) with respect to the <br />manufacturing of the products sold in the City, and (b) with respect to the <br />extracting of the products, or the ingredients used in the products, sold in the <br />Draft B&O Ordinance Page 15 of 23 <br />23 <br />