Ordinance 3237 - Laserfiche WebLink

• 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 sub-sections (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 sub-section 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. Section 4: TAXABLE AS TO EACH ACTIVITY: Every person engaging 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 applicable to 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 products extracted or manufactured within the City by such persons. Section 5 : DETELMINATION OF VALUES : The value of products determina extracted or manufactured shall be determined by the gross proceeds tion of derived from the sale thereof, whether such sale is at wholesale or values at retail, except: (a) Where such products are extracted or manufactured for commercial use ; ( b) Where such products are shipped, transported or transferred out of the City, or to another person, without prior sale or are sold under circumstances such that the gross proceeds from the sale are not indicetive of the true value of the subject- matter of the sale. In the above cases the value shall correspond as nearly as possible to the gross proceeds from sales in this City of similar products of like r,uality and character, and in similar quantities by other taxpayers. The Clerk shall prescribe uniform and eruitable rules for the Purpose of aEcerta.ining such values . Section 6: SEGREGATION BETWEE1J LOCAL AND OUTSIDE BUINESS:` Persons engaged in the business of rendering services both within -5-