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one-tenth of one percent where such value is up to and including eight billion dollars <br /> and where such value exceeds eight billion dollars,the value of such products so <br /> exceeding the eight billion dollars shall be multiplied by the rate of twenty-five- <br /> hundredths of one percent; <br /> d. For the years beginning January 1, 2025, and ending December 31, 2027, upon every <br /> person engaging within the city in business as a manufacturer;as to such persons the <br /> amount of the tax with respect to such business shall be equal to the value of the <br /> products, including byproducts, manufactured within the city, multiplied by the rate of <br /> one-tenth of one percent where such value is up to and including eight billion five <br /> hundred million dollars and where such value exceeds eight billion five hundred million <br /> billion dollars,the value of such products so exceeding the eight billion five hundred <br /> million dollars shall be multiplied by the rate of twenty-five-hundredths of one percent; <br /> e. For the years beginning January 1, 2028, and ending December 31, 2030, upon every <br /> person engaging within the city in business as a manufacturer; as to such persons the <br /> amount of the tax with respect to such business shall be equal to the value of the <br /> products, including byproducts, manufactured within the city, multiplied by the rate of <br /> one-tenth of one percent where such value is up to and including nine billion dollars and <br /> where such value exceeds nine billion dollars,the value of such products so exceeding <br /> the nine billion dollars shall be multiplied by the rate of twenty-five-hundredths of one <br /> percent; <br /> f. For the years beginning January 1, 2031, and ending December 31, 2033, upon every <br /> person engaging within the city in business as a manufacturer; as to such persons the <br /> amount of the tax with respect to such business shall be equal to the value of the <br /> products, including byproducts, manufactured within the city, multiplied by the rate of <br /> one-tenth of one percent where such value is up to and including nine billion five <br /> hundred million dollars and where such value exceeds nine billion five hundred million <br /> dollars,the value of such products so exceeding the nine billion five hundred million <br /> dollars shall be multiplied by the rate of twenty-five-hundredths of one percent; and <br /> g. For the years beginning January 1, 2034, upon every person engaging within the city <br /> in business as a manufacturer; as to such persons the amount of the tax with respect to <br /> such business shall be equal to the value of the products, including byproducts, <br /> manufactured within the city, multiplied by the rate of one-tenth of one percent. <br /> With respect to this subsection (A)(2), including subsections (A)(2)(a)through (4g),the measure <br /> of the tax is the value of the products, including byproducts,so manufactured, regardless of the <br /> place of sale or 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, <br /> except persons taxable under subsection (A)(6) of this section; as to such persons,the amount <br /> of tax with respect to such business shall be equal to the gross proceeds of such sales of the <br /> business without regard to the place of delivery of articles, commodities or merchandise sold, <br /> multiplied by the rate of one-tenth of one percent, except as provided as follows: <br /> u 2021 ORDINANCE: Business&Occupation Tax Page 4 of 11 <br />