SECTION 309. LEASED DEPARTMENT.
Return by lessor. Where a person leases a department of his business to another, such person may include in his return the gross receipts from business done and sales made by the lessee. When the business of such leased department is included in the return made by the lessor, a schedule must be attached to the return containing the name of the lessee, a description of the department operated, and a statement to the effect that the lessor assumes liability for reporting the gross receipts and paying the tax accruing against the lessee of such department. The lessee, however, is not relieved from his liability under the Business Privilege Tax Ordinance if the lessor fails to make a proper return or fails to pay the tax due. Should a change occur in the ownership or status of any leased department, the lessor shall notify the Commissioner of Revenue promptly.
Return by Lessee. If the lessee wishes to file return independently, such lessee is required to include in his return the entire gross receipts collected by such lessee, without deducting any expenses or commissions charged to him by the lessor. To expedite the examination and audit of returns filed by such lessee, the Commissioner of Revenue may require the lessor to furnish a statement of the entire gross receipts collected on behalf of the lessee.
Lessor's Commission or Rentals. The lessor is required to include in his return all commissions charged to the lessee for services rendered, property furnished or supplied, etc.
SECTION 310. PERSONS ENGAGED IN PROFESSIONS OR VOCATIONS OR IN RENDERING PERSONAL SERVICES.
A person who is engaged in a profession or vocation or in rendering services in Philadelphia in any capacity, other than as an employee of another, or who has an office or place of business in Philadelphia, is subject to tax under the ordinance and all compensation received as a result of such professions, vocations or services which are attributable to Philadelphia must be included in the tax base as follows:
Receipts or that portion thereof attributable to any services actually performed within the limits of the City, regardless of where such business activity originated, must be included in the tax base.
Receipts or that portion thereof attributable to services actually performed outside the limits of the City, and not for the purpose of evading payment of the tax or any portion thereof, shall be excluded from the tax base.
SECTION 311. PRINCIPAL AND AGENT.
General. Receipts from sales made, or services rendered by an agent for the account of his principal, are to be reported by the principal. It is immaterial in such cases whether the customer or client remits directly to the principal, or to the agent for transmittal to the principal. The agent is required to report as gross receipts only the commissions withheld