Sec. 20. The business allocation percentage method shall be used if such taxpayer is not granted approval to use the separate accounting method of allocation. The entire net profits of such taxpayer earned as a result of work done, services rendered or other business activity conducted in the city shall be ascertained by determining the total "in-city" percentages of property, payroll and sales. "In-city" percentages of property, payrolls and sales, separately computed, shall be determined in accordance with sections 21 to 24.
Mich. Comp. Laws § 141.620
Partial business activity in city; business allocation percentage method
Applied in 2 court decisions — 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.