Ordinance 3726 - Laserfiche WebLink

• • QUARTERLY (w) "Quarterly period" shall mean a three month period beginning with the 1st day of July, October, January and March and including the last day of the next succeeding three month period. CLERK (x) The word "clerk" shall mean the City Clerk of Everett, a municipal corporation. TREASURER (y) The word "treasurer" shall mean the Treasurer of Everett, a municipal corporation. SECTION 2:: That Section 3 of Ordinance No. 3292 be, and it is hereby amended to read as follows: PERSONS SUBJECT TO TAX Section 3: ENUMERATION OF PERSONS SUBJECT TO TAX - AMOUNT: On or after the first day of January, 1951, there is hereby levied upon and shall be collected from and paid as hereinafter provided by every person on account and for the privilege of engaging in business activities, a license fee or occupation tax, sometimes herein referred to as the "tax", in amounts to be deter- mined by application of rates given against value of products, gross proceeds of sale, or gross income of business, as the case may be, for the three calendar months next preceding the beginning of each quarterly period, as follows : (a) Upon every person engaging within this City in business as an extractor; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, extracted for sale or for commercial or industrial use, multiplied by the rate of one-tenth (1/10) of one per cent; The measure of the tax is the value of the products, including by-products, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the City. (b) Upon every person engaging within this City in business as a manufacturer; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products manufactured, includ- ing by-products, multiplied by the rate of one-tenth (1/10) of one per cent. The measure of the tax is the value of the products, including by-products, so manufacturered, regardless of the place of sale or the fact that deliveries may be made to points outside the City. (c) Upon every person engaging within this City in the business of making sales at wholesale or retail, except persons taxable under subsection (d) of this section, as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of such sales of the business without regard to the place of delivery of articles, commodities, or merchandise sold, multiplied by the rate of one-tenth (1/10) of one per cent.