Laserfiche WebLink
manufactured, multiplied by the rate of one-tenth of one percent where such value is up to and <br /> including seven billion dollars and where such value exceeds seven billion dollars, the value of such <br /> products so exceeding the seven billion dollars shall be multiplied by the rate of twenty-five-hundredths <br /> of one percent; <br /> c. For the years beginning January 1, 2016, and ending December 31, 2023, upon every person <br /> engaging within the city in business as a manufacturer; as to such persons the amount of the tax with <br /> respect to such business shall be equal to the value of the products, including byproducts, <br /> manufactured, multiplied by the rate of one-tenth of one percent where such value is up to and <br /> including eight billion dollars and where such value exceeds eight billion dollars,the value of such <br /> products so exceeding the eight billion dollars shall be multiplied by the rate of twenty-five-hundredths <br /> of one percent; <br /> d. For the years beginning January 1, 2024, upon every person engaging within the city in business as a <br /> manufacturer; as to such person the amount of the tax with respect to such business shall be equal to <br /> the value of the products, including byproducts, manufactured, multiplied by the rate of one-tenth of <br /> one percent. <br /> With respect to this subsection (A)(2), including subsections(A)(2)(a)through (d),the measure of the tax <br /> is the value of the products, including byproducts, so manufactured, regardless of the place of sale or <br /> the fact that deliveries may be made to points outside the city. <br /> 3. Upon every person engaging within the city in the business of making sales at wholesale, except <br /> persons taxable under subsection (A)(6)of this section; as to such persons,the amount of tax with <br /> respect to such business shall be equal to the gross proceeds of such sales of the business without <br /> regard to the place of delivery of articles,commodities or merchandise sold, multiplied by the rate of <br /> one-tenth of one percent. <br /> 4. Upon every person engaging within the city in the business of making sales at retail (including public <br /> road construction); as to such persons, the amount of tax with respect to such business shall be equal to <br /> the gross proceeds of such sales of the business without regard to the place of delivery of articles, <br /> commodities or merchandise sold, multiplied by the rate of one-tenth of one percent. <br /> 5. Upon every person engaging within the city in the business of(a) printing, (b) both printing and <br /> publishing newspapers, magazines, periodicals, books, music, and other printed items, (c) publishing <br /> newspapers, magazines and periodicals, (d) extracting for hire, and (e) processing for hire; as to such <br /> persons,the amount of tax on such business shall be equal to the gross income of the business <br /> multiplied by the rate of one-tenth of one percent. <br /> 6. Upon every person engaging within the city in the business of making sales of retail services; as to <br /> such persons,the amount of tax with respect to such business shall be equal to the gross proceeds of <br /> sales multiplied by the rate of one-tenth of one percent. <br /> 7. Upon every other person engaging within the city in any business activity other than or in addition <br /> to those enumerated in the above subsections; as to such persons, the amount of tax on account of such <br /> activities shall be equal to the gross income of the business multiplied by the rate of one-tenth of one <br /> 2019 ORDINANCE: Business and Occupation Tax Page 21 of 40 <br />