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regard to the place of delivery of articles,commodities or merchandise sold, multiplied <br /> by the rate of one-tenth of one percent. <br /> 4. Upon every person engaging within the city in the business of making sales at retail (including <br /> public road construction); as to such persons,the amount of tax with respect to such business <br /> shall be equal to the gross proceeds of such sales of the business without regard to the place of <br /> delivery of articles, commodities or merchandise sold, multiplied by the rate of one-tenth of one <br /> percent,except as provided as follows: <br /> a. For the years beginning January 1, 2022, and ending December 31, 2024, upon every <br /> 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 <br /> shall be equal to the gross proceeds of such sales of the business without regard to the <br /> place of delivery of articles, commodities or merchandise sold, multiplied by the rate of <br /> one-tenth of one percent where such gross proceeds are up to and including eight <br /> billion dollars and where such gross proceeds exceed eight billion dollars, such gross <br /> proceeds so exceeding the eight billion dollars shall be multiplied by the rate of twenty- <br /> five-hundredths of one percent; <br /> b. For the years beginning January 1, 2025, and ending December 31, 2027, upon every <br /> 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 <br /> shall be equal to the gross proceeds of such sales of the business without regard to the <br /> place of delivery of articles, commodities or merchandise sold, multiplied by the rate of <br /> one-tenth of one percent where such gross proceeds are up to and including eight <br /> billion five hundred million dollars and where such gross proceeds exceed eight billion <br /> five hundred million dollars,the value of such gross proceeds so exceeding the eight <br /> billion five hundred million dollars shall be multiplied by the rate of twenty-five- <br /> hundredths of one percent; <br /> c. For the years beginning January 1, 2028, and ending December 31, 2030, upon every <br /> 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 <br /> shall be equal to the gross proceeds of such sales of the business without regard to the <br /> place of delivery of articles, commodities or merchandise sold, multiplied by the rate of <br /> one-tenth of one percent where such gross proceeds are up to and including nine billion <br /> dollars and where such gross proceeds exceed nine billion dollars,such gross proceeds <br /> so exceeding the nine billion dollars shall be multiplied by the rate of twenty-five- <br /> hundredths of one percent; <br /> d. For the years beginning January 1, 2031, and ending December 31, 2033, upon every <br /> 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 <br /> shall be equal to the gross proceeds of such sales of the business without regard to the <br /> place of delivery of articles, commodities or merchandise sold, multiplied by the rate of <br /> in 2021 ORDINANCE: Business&Occupation Tax Page 6 of 11 <br />