6.05.170 Ancillary allocation authority of director.
The director is authorized to enter into agreements with other Washington cities which impose an “eligible gross receipts tax,” as defined in BMC 6.04.030, to do any of the following:
A. Conduct a joint audit of a taxpayer by using an auditor employed by the city of Bellingham, another city, or a contract auditor;
B. Allocate or apportion the gross proceeds of sales, gross receipts, or gross income of the business, or taxes due from any person that is required to pay an eligible gross receipts tax to more than one Washington city;
C. Apply the city’s tax prospectively where a taxpayer has no office or place of business within the city and has paid tax on all gross income to another Washington city where the taxpayer is located; provided, that the other city maintains an eligible gross receipts tax, and the income was not derived from contracts with the city. [Ord. 2002-12-106].