Sec. 18. When the entire net profit of a business subject to the tax is not derived from business activities exclusively within the city, the portion of the entire net profit, earned as a result of work done, services rendered or other business activity conducted in the city, shall be determined under either section 19, sections 20 to 24, or section 25.
Mich. Comp. Laws § 141.618
Partial business activity in city; apportionment of net profit
Applied in 1 court decision — leading case 322 Mich. App. 667 - Honigman Miller Schwartz and Cohn LLP v. City of Detroit (2018)
Most recently applied in 322 Mich. App. 667 - Honigman Miller Schwartz and Cohn LLP v. City of Detroit (January 2018)
1964, Act 284, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.