PAY IN FULL WITH THIS RETURN TO: CITY OF HIGHLAND PARK 
P.O. BOX 239, EATON RAPIDS, MI 48827

Mail to: City of Highland Park Partnership Return, P.O. Box 239, Eaton Rapids, MI 48827

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                                                                                                    LOCATED                     LOCATED IN                                                                          PERCENTAGE
                                                                                                    EVERYWHERE              HIGHLAND PARK                                                                           I / II
          BUSINESS ALLOCATION FORMULA-SCHEDULE D                                                    I                                 II

1.  Average net book value of Mai and tangible personal property ..............................................................................................................................................
   a. Gross annual mm paid for real property only multiplied by 8 ..............................................................................................................................................
   b. TOTAL (Add lines I and I a) .......................................................................................................................................................................................................................................%
2. Total wages, salaries, commissions and other compensation of all employees (exclude partners) ...........................................................................................................................%
3. Gross receipts from sales made or services rendered ................................................................................................................................................................................................%
4.  Total Percentages- add ** three percentages computed for lines I b, 2 and 3 which you entered in*9 lost column (you must compute a
   percentage for each of lines I 1b, 2 and 3.                                                                                                                                                                                %
5.  Average percentage (one-third of line 4) -  enter here and on P.3, Sch. E, Col. 4 (*”note below                                                                                                                           %
NOTE:   In determining the average percentage (line 5), a factor shall be excluded from the computation only when such factor does not exist
        anywhere insofar as the taxpayer’s business operation is concerned and, in such cases, the sum of the percentages on line 4 shall be
        divided by the number of factors actually used.

   In the case of a taxpayer authorized by the Administrator to use mm of the special formulas use the lines provided below.
a.  Numerator ......................................                                                                c. Percentage (a – b) enter here ........................... and on p. 3, Sch. E Col. 4
b. Denominator ..................................                                                                 d. Date of Administrator’s approval letter .......................................................

                     INSTRUCTIONS FOR BUSINESS ALLOCATION FORMULA - SCHEDULE D
The business allocation percentage is to be applied by NON-         book value for the year will also be permitted.
RESIDENT partners to their distributive share of business income    Line I a. Enter in column  I                            the gross annual rent multiplied by 8 for 
if business activity of the partnership is conducted both within    all rented real prop” regardless of location. In column  II                                                                                     show the 
and without the City of Highland Park. In order to use “the sepa-   gross annual rent multiplied by 8 for rented real property, located in 
rate accounting method” for years beginning on and after January    the City of Highland Park. Gross annual rent refers to real prop” 
1. 1970, permission must be requested in writing from the adminis-  only, rented or leased, and should include the actual sums of 
trator not more than 90 days after the beginning  of the taxpayer’s money or other consideration payable, directly or indirectly, by 
year.                                                               the taxpayer for the use or possession of such real prop”.
Line 1. Enter in Column  Ithe average net book value of all real and
tangible personal prop” owned by the business, regardless of        Line 2.  Enter in column   theI                         total compensation paid to all 
location; and in column  II show the average net book value of the  employees during the year and in column  II                             show the amount of 
real and tangible personal prop” owned and located or used in the   compensation paid to employees paid for work done or services 
City of Highland Park. The average net book value of real and tan-  performed within the City of Highland Park during the year.
gible personal property may be determined by adding  the net        Line 3. Enter in column  Ithe total gross receipts from all sales 
book values at the beginning of the year and the net book values    made or services rendered during the year and in column  II                                                                                           show 
at the end of the year and dividing the sum thus obtained by two.   the amount of gross receipts from sales made or services ren-
Any other method which will accurately reflect the average not      dered in the City of Highland Park during the year.