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CITY OF PHILADELPHIA BUSINESS PRIVILEGE TAX REGULATIONS - page 52 / 59

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(3)

(.4)

The base of operations or the place from which the service is directed or controlled is not in any political subdivision in which some part of the service is performed, but the employee's residence is in the City.

The term "base of operations" is the place of more or less permanent nature from which the employee starts his work and to which he customarily returns in order to receive instructions from the taxpayer or communications from his customers or other persons or to replenish stock or other materials, repair equipment or perform any other function necessary to the exercise of his trade or profession at some other point or points. The term "place from which the service is directed or controlled" refers to the place from which the power to direct or control is exercised by the taxpayer.

Receipts Factor.

The following shall not be included in the numerator:

(.1)

Receipts, or the net income, gain or losses attributable thereto, which are taken as an adjustment to net income (or loss) pursuant to Section 404;

(.2)

Receipts that contribute to net income, gain or loss which constitutes nonbusiness income allocated within or without Philadelphia pursuant to Section 406.

(a)

Numerator. The numerator of the receipts factor shall be receipts as defined and limited by the provisions dealing with "Tax on Receipts" adjusted as follows:

(i)

The following shall not be included in the denominator:

(.1)

Receipts, or the net income, gain or losses attributable thereto, which are taken as an adjustment to net income (or loss) pursuant to Section 404:

(.2)

Receipts that contribute to net income, gain or loss which constitutes nonbusiness income allocated within or without Philadelphia pursuant to Section 406.

(ii)

The following receipts shall be included in the numerator:

(i)

(b)

(.1)

Those receipts referred to in subsection 302(7)(d).

Denominator. The denominator of the receipts factor shall be receipts as defined and limited by the provisions dealing with "Tax on Receipts", adjusted as follows:

(ii)

The following receipts shall be included in the denominator:

(.1)

Those receipts referred to in subsections 302(6), 302(7)(c) and (d) and 302(13).

50

(Rev. 08/01)

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