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trust business or savings and loan business but not <br /> with respect to engaging in any other business taxable <br /> hereunder, even though such other business be conducted <br /> primarily for the purpose of liquidating the assets <br /> thereof; all finance companies, loan companies, <br /> individuals or others engaged in making loans are tax- <br /> able on their gross interest income. <br /> (1) The business of manufacturing, selling or dis- <br /> tributing motor vehicle fuel, as that term is defined <br /> in Chapter 58, Laws of 1933, as amended; persons <br /> operating motor vehicle service stations on a commission <br /> basis ere taxable on all commissions, including <br /> commissions for the sale of motor vehicle fuel. <br /> (m) Liquor as defined by State Law (Sec. 7306-3, Rem. <br /> Rev. Stat. ) <br /> (n) Amounts derived by persons engaged in operating <br /> chick hatcheries from the production and sale of chicks <br /> and hatching eggs . <br /> Section 4: That Section 9 of Ordinance No. 3292 is <br /> hereby amended to read as follows : <br /> Section 9: DEDUCTIONS ALLOWED IN COMPUTING LICENSE FEES: <br /> In computing the license fee or tax there may be deducted <br /> from the measure of tax the following items : <br /> (a) Amounts derived by persons, other than those engag- <br /> ing in banking, loan, security or other financial <br /> businesses, from investments or the use of money as <br /> such. <br /> (b) Amounts derived from bona fide initiation fees, <br /> dues, contributions, donations, tuition fees and endow- <br /> ment funds . The provisions of this paragraph shall <br /> not be construed to exempt any persons, association <br /> or society from tax liability upon selling tangible <br /> personal property or upon providing facilities or <br /> services for which a special charge is made to members <br /> or others; Provided that dues which are for, or <br /> graduated upon, the amount of service rendered by the <br /> recipient thereof are not permitted as a deduction <br /> hereunder. <br /> (c) The amount of cash discount actually taken by the <br /> purchaser. This deduction is not allowed in arriving <br /> at the taxable amount under the extractive and/or <br /> manufacturing classifications with respect to articles <br /> produced or manufactured, the reported values of <br /> which, for the purpose of this tax, have been computed <br /> according to the provisions of Section 5 hereof. <br /> (d) The amount of credit losses actually sustained by <br /> taxpayers whose regular books of account are kept upon <br /> an accrual basis. <br /> (e) Amounts derived from business which the City is <br /> prohibited from taxing under the Constitution or laws <br /> of the State or the Constitution or laws of the <br /> United States . <br /> ( f) Amounts derived by any person as compensation for <br /> the receiving, washing, sorting and packing of fresh <br /> perishable horticultural products and the material and <br /> supplies used therein when performed for the person <br />