A. “Ancillary activities of motor carriers” includes, but is not limited to, stevedoring, separately billed charges for loading, unloading, sorting, storage, consolidation charges, and other charges not representing an actual transportation charge. Charges for ancillary activities shall be recorded separately from transportation charges and reported as activity subject to ACC 3.53.040(A)(7).

B. Freight brokers shall report brokering activity revenue as activity subject to ACC 3.53.040(A)(7).

C. Gross receipts from the activities contained in subsections A and B of this section are subject to the apportionment provisions contained in ACC 3.53.080. (Ord. 6860 § 1 (Exh. A), 2022.)