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108 <br /> <br />(5) Tax service fees; <br /> <br />(6) Interest on personal loans to depositors and; <br /> <br />(7) Receipts over and above the ~covery of <br /> principal from the sale of m~rtgages or other <br /> evidence of money due from l~ns. <br /> <br />As to building and loan associations, <br />excluded from "gross receipts:" <br /> <br />(i) <br /> <br />(ii) <br /> <br />(iii) <br /> <br />the follow~g shall be <br /> <br />Interest and dividends earned from the <br />placing of surplus funds in ~nds, <br />securities, or federal home laan banks; <br /> <br />Payments received on the principal amount of <br />outstanding loans; <br /> <br />Sale of capital assets used ~ the conduct of <br />the business; <br /> <br />(iv) <br /> <br />Payments made to other building and loan <br />associations which represents their share of <br />interest under part tc ipat ion agreements; and <br /> <br /> (v) Gains or losses on the sale of real estate <br /> acquired by foreclosure. <br /> <br />As to a business established outside the city but maintaining an <br />office within the city through an agent, broker, or employee, <br />"gross receipts" shall include the total sales or receipts <br />attributable to the local office or facility, agent, broker or <br />employee. <br /> <br />In the event separate sales or receipt records are not maintained <br />for said local office or facility, agent, broker or employee, or <br />in the event any retailing, wholesaling, manufacturing, or <br />processing activity conducted thereat, does not generate gross <br />receipts as hereinabove defined, or ~n the event said local <br />office or facility, agent, broker, or employee is engaged in <br />providing administrative or management related services, to <br />include, but not limited to, record keeping, data processing, <br />research and development, advertising, public relations, <br />personnel administration, or legal services, in connection with <br />sales or services performed or rendered elsewhere, the business <br />tax shall be based upon an amount which bears the same proportion <br />to the total gross receipts of the business which cost of <br />maintaining said local office, facility, local agent, broker or <br />employee bears to the total cost of maintaining said business. <br /> <br />As to a business established within the city but maintaining a <br />local branch office or establishment through an agent, broker, or <br />employee engaged in providing administrative or management <br />related services within the city, the business tax shall be based <br /> <br />-8 <br /> <br /> <br />