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commodities or merchandise sold, multiplied by the rate of one tenth of one percent <br /> (.001). <br /> (4) Upon every person engaging within the City in the business of making sales at retail <br /> (including public road construction); as to such persons, the amount of tax with respect to <br /> such business shall be equal to the gross proceeds of such sales of the business without <br /> regard to the place of delivery of articles, commodities or merchandise sold, multiplied <br /> by the rate of one tenth of one percent(.001). <br /> (5) Upon every person engaging within the City in the business of(a) printing, (b)both <br /> printing and publishing newspapers,magazines, periodicals,books, music, and other <br /> printed items, (c) publishing newspapers, magazines and periodicals, and(d)processing <br /> for hire; as to such persons, the amount of tax on such business shall be equal to the gross <br /> income of the business multiplied by the rate of one tenth of one percent(.001). <br /> (6)Upon every person engaging within the City in the business of buying wheat, oats, <br /> corn,barley and rye,but not including any manufactured or processed products thereof, <br /> and selling the same at wholesale, the tax imposed shall be equal to the gross proceeds <br /> derived from such sales multiplied by the rate of one tenth of one percent(.001). <br /> (7) Upon every other person engaging within the City in any business activity other than <br /> or in addition to those enumerated in the above subsections; as to such persons, the <br /> amount of tax on account of such activities shall be equal to the gross income of the <br /> business multiplied by the rate of one tenth of one percent(.001). This subsection <br /> includes, among others, and without limiting the scope hereof(whether or not title to <br /> material used in the performance of such business passes to another by accession, merger <br /> or other than by outright sale), persons engaged in the business of developing, or <br /> producing custom software or of customizing canned software, producing royalties or <br /> commissions, and persons engaged in the business of rendering any type of service which <br /> does not constitute a sale at retail or a sale at wholesale. <br /> Section 6. Doing business with the City. <br /> Except where such a tax is otherwise levied and collected by the City from such <br /> person, there is hereby levied a tax on the privilege of accepting or executing a contract <br /> with the City. Such tax shall be levied and collected whether goods or services are <br /> delivered within or without the City and whether or not such person has an office or place <br /> of business within or without the City. As to such persons the amount of tax shall be <br /> equal to the gross contract price multiplied by the rate under section 5(7)that would <br /> otherwise apply if the sale or service were taxable pursuant to that section. The gross <br /> contract price may not be reduced by the deduction contained in section 10 (13). <br /> Section 7. Multiple activities credit when activities take place in one or more cities <br /> with eligible gross receipt taxes. <br /> (1) Persons who engage in business activities that are within the purview of two (2) or <br /> more subsections of section 5 shall be taxable under each applicable subsection. <br /> 19 <br />