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17.23 The displaced business~ <br /> <br /> 17.231 Mad average annual gross receipts of at least $2,000 <br /> during the two t~xable years prior to the date of <br /> initiation of negotiations; or, <br /> <br /> 17.232 The displaced business had average annual net earnings <br /> of at least $1,000 during the two taxable years prior <br /> to displacement; or, <br /> <br /> 17.233 The displaced business contributed at least 33-1/3% <br /> of the total gross income of the owner(s) during each <br /> of the two taxable years prior to displacement. If <br /> in any case the Agency determines that the two-year <br /> period prior to diSplacemeht is not representative <br /> of average recepts, earnings of income, it may make <br /> use of a more representative period. <br /> <br />17.3 Determination of Number of Businesses. In determining whether one or <br /> more legal entities, all of which have been acquired, constitute a <br /> single business, the following factors, among others, shall be <br /> consideredz <br /> <br /> 17.31 The extent to which the same premises, personnel and/or equip- <br /> ment are shared; and, <br /> 17.32 The extent to which substantially indentical or intimately <br /> <br /> inter-related business functions are pursued and business and <br /> financial affairs are commingled; and, <br /> <br /> 17.33 The extent to which such entitieS are held out to the public, <br /> and to those customarily dealing with such entities, as one <br /> business; and, <br /> <br /> 17.34 The extent to which the same person or closely related persons <br /> owa, con~l or manage the affairs Of the entities. <br /> <br /> <br />