Ordinance 3237 - Laserfiche WebLink

(r) "Bi-monthly period" shall mean a two month Bi- period beginning with the first day of the odd-numbered month and monthly including the last day of the next succeeding month. (s) The word "Clerk" shall mean the City Clerk of Everett, a municipal corporation. (t) The word "Treasurer" shall mean the Treasurer of Everett, a municipal corporation. (u) The word "City" shall mean Everett, a municipal corporation. Section 3 : EDXLERATIO OF PERSONS SUBJECT TO TAX--AMOUNT: On and after the first day of May, 1949, there is hereby levied Persons upon and shall be collected from and paid as hereinafter provided by suaject every person on account and for the privilege of engaging in business to tax activities, a license fee or occupation tax, sometimes herein re- ferred to as the "tax" , in amounts to be determined 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 two calendar months next preceding the beginning of each bi-monthly 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 extracted for sale or commercial use , multiplied by the rate of one-tenth (1/10) of one per cent; The measure of the tax is the value of the pro- ducts 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, multiplied by the rate of one-tenth (1/10) of one per cent; The measure of the tax is the value of the pro- ducts so anufactured, 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 Sub-section (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. (d) Upon every person engaging within this City in the business of buying wheat, oats, corn and barley, but not in- cluding any manufactured or processed products thereof, and selling -4-