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

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

B. Amounts derived from interstate or foreign commerce or from any business which the City is prohibited from taxing under the Constitution of the United States or the State of Washington;

Any person subject to payments of a license fee or tax under the provisions of any ordinance of the City, other than this ordinance, on account of engaging in any activity for which he is liable to tax under this ordinance, may deduct the amount of such fee or tax imposed by this ordinance on account of such activity except when the taxes imposed in this ordinance are paid by the customer, but such person shall nevertheless, in the manner provided for in this ordinance, apply for and procure an Business License.