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In computing the tax, there shall be deducted from the gross operating revenues the following items:

A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;

B. Amounts derived from transactions in interstate or foreign commerce or from any business in which the city is prohibited from taxing under the Constitutions of the United States or the state;

C. Amounts derived by the taxpayer from the city.

(Ord. 775 § 5, 1981)