Ordinance 3292 - Laserfiche WebLink

• • ( b) Upon every person engaging within this City in business as a .manufacturer; as to such persons the amount of the tax ith respect to such business shall be erual to the value of the product manufactured, including 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 manufactured, 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 makingsales at wholesale or retail , e: cept persons taxable under subsection (d) of this section, as to such persons, the amount of tax with respect to such business shall be .erual 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. (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 erual 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 , periodi- cals 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 erual 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 erual 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 defined herein. Section 4: TA1hA.SLE AS TO EACH ACTIVITY: Every person enraging in activities which are within the purview of the provisions ; of two or more paragraphs . (a) , (b) , (c) , (d) , and (e) and (f) of Section 3 , shall be taxable under each paragraph, applicableto the activities engaged in; Provided, however, that persons taxable under paragraphs (a) or ( b) of said section shall not be taxable under paragraph (c) of said section with respect to making sales at retail or wholesale of rroducts extracted or manufactured within the City by such persons. - 6 -