Ordinance 3726 - Laserfiche WebLink

• ^ , • (d) Upon every person engaging within this City in the business of buying wheat, oats, corn and barley, but not including any manufactured or processed products thereof, and selling the same at wholesale; the tax herein imposed shall be equal to the gross proceeds derived from such sales multiplied by the rate of one- hundredth (1/100) of one per cent. (e) Upon every person engaging within this City in the business of (1) printing and of publication of newspapers, periodicals or Magazines; (2) building, repairing or improving any publicly owned street, place, road, highway, bridge or trestle which is used, or to be used, primarily for foot or vehicular traffic or any purpose; as to such persons the amount of tax on such business shall be equal to the gross income of the business multiplied by the rate of one-tenth (1/10) of one per cent. (f) Upon every person engaging within this City in any business activity other than or in addition to those enumerated in subsections (a), (b), (c) , (d) and (e) above; as to such persons the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of one-tenth (1/10) of one per cent. This subsection includes, among others, and without limiting the scope hereof (whether or not title to material used in the performance of such business passes to another by accession, confusion or other than by outright sale), persons engaged in the business of rendering any type of service which does not constitute a "sale at retail" or a "sale at wholesale" as herein defined. SECTION 3: That Section 8 of Ordinance No. 3292 be, and it is hereby amended to read as follows: EXEMPTIONS Section 8: EXEMPTIONS: The provisions of this ordinance shall not apply to: (a) Any person engaging in any business activity where the value of products, gross proceeds of sales or gross income of the business is less than Nine Hundred ($900.00) Dollars for a quarterly period; Provided, however, that where one person engages in more than one business activity and the combined measures of tax applicable to such businesses equal or exceed Nine Hundred Dollars ($900.00) for a quarterly period, no exemption or deduction from the amount of tax is allowed by this provision; Provided, further, that any person claiming exemption under the provisions of this sub- section shall be required to file returns as provided herein, even though no tax may be due. (b) All persons subject to occupational tax under provisions of Ordinance No. 2711 or exempted from payment of occupational tax under Ordinance No. 2711 by reason of payment of a franchise tax of two per cent upon the gross income or gross earnings of said business are hereby exempted from a levy of an occupational tax under provisions of this ordinance. All persons subject to tax under Ordinance No. 3272 are exempt from payment of this occupational tax. (c) Any person in respect to insurance business upon which a tax based on gross premiums is paid to the