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one-tenth of one percent where such gross proceeds are up to and including nine billion
<br /> five hundred million dollars and where such gross proceeds exceed nine billion five
<br /> hundred million dollars, such gross proceeds so exceeding the nine billion five hundred
<br /> million dollars shall be multiplied by the rate of twenty-five-hundredths of one percent;
<br /> and
<br /> e. For the years beginning January 1, 2034, upon every person engaging within the city
<br /> in the business of making sales at retail (including public road construction); as to such
<br /> persons,the amount of tax with respect to such business shall be equal to the gross
<br /> 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
<br /> and publishing newspapers, magazines, periodicals, books, music, and other printed items, (c)
<br /> publishing newspapers, magazines and periodicals, (d) extracting for hire, and (e) processing for
<br /> hire; as to such persons,the amount of tax on such business shall be equal to the gross income
<br /> of the business multiplied by the rate of one-tenth of one percent, except as provided as
<br /> 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(1) printing, (2) both printing and
<br /> publishing newspapers, magazines, periodicals, books, music, and other printed items,
<br /> (3) publishing newspapers, magazines and periodicals, (4) extracting for hire, and (5)
<br /> processing for hire; as to such persons,the amount of tax on such business shall be
<br /> equal to the gross income of the business multiplied by the rate of one-tenth of one
<br /> percent where such gross income is up to and including eight billion dollars and where
<br /> such gross income exceeds eight billion dollars,such gross income so exceeding the
<br /> eight billion dollars shall be multiplied by the rate of twenty-five-hundredths of one
<br /> 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(1) printing, (2) both printing and
<br /> publishing newspapers, magazines, periodicals, books, music, and other printed items,
<br /> (3) publishing newspapers, magazines and periodicals, (4) extracting for hire, and (5)
<br /> processing for hire; as to such persons,the amount of tax on such business shall be
<br /> equal to the gross income of the business multiplied by the rate of one-tenth of one
<br /> percent where such gross income is up to and including eight billion five hundred million
<br /> dollars and where such gross income exceeds eight billion five hundred million dollars,
<br /> such gross income so exceeding the eight billion five hundred million dollars shall be
<br /> multiplied by the rate of twenty-five-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(1) printing, (2) both printing and
<br /> publishing newspapers, magazines, periodicals, books, music, and other printed items,
<br /> (3) publishing newspapers, magazines and periodicals, (4) extracting for hire, and (5)
<br /> 2021 ORDINANCE: Business&Occupation Tax Page 7 of 11
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