SB 6759 - DIGEST

     Declares an intent to:  (1) Require cities that impose a gross receipts tax to adopt a model ordinance that creates greater uniformity and consistency among city gross receipts taxes;

     (2) Make city gross receipts business and occupation taxes simpler, more predictable, and easier to administer;

     (3) Eliminate multiple taxation of the same gross income; and

     (4) Establish methods for fair apportionment of gross income of businesses between and among local jurisdictions when a business is engaging in business in more than one local jurisdiction.