Example 1: Gross incomes from delivery and/or use of electronic or electrical signals shall be included in the numerator of the apportionment fraction for the City of Portland and/or Multnomah County if the location of the use of the electronic or electrical signals are within the City of Portland and/or Multnomah County.

 

Example 2: Gross incomes from the delivery and/or use of digital information other than general telephone services (such as computer services delivered via phone lines or coaxial cable) shall be included in the numerator of the apportionment fraction for Multnomah County and/or the City of Portland if such digital information is used within Multnomah County and/or the City of Portland.

 

Example 3: Gross incomes from the delivery and/or use of telephonic services generated by electromagnetic radiation (e.g., cell phones and satellite phones) shall be included in the numerator of the apportionment factor if the service is billed or paid from an address located within the City of Portland and/or Multnomah County. Note: Since cell phone usage is generally mobil in nature, it is assumed that usage will be uniform over boundaries, therefore, it is determined the most logical assignment of incomes is to the billing address of the user of such services.

 

Example 4: Gross incomes from the delivery and/or use of long distance telephone services shall be included in the numerator of the apportionment factor if the long distance call originates or terminates within the City of Portland and/or Multnomah County and is billed or paid from an address located within the City of Portland and/or Multnomah County.