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income of business, or value of products, including byproducts, as the case <br /> may be, as follows: <br /> A. Upon every person engaging within the city in business as an <br /> extractor; as to such persons the amount of the tax with respect to such <br /> business shall be equal to the value of the products, including byproducts, <br /> extracted for sale or for commercial or industrial use, multiplied by the <br /> rate of one tenth of one percent (.001). The measure of the tax is the value <br /> of the products, including byproducts, so extracted, regardless of the place <br /> of sale or the fact that deliveries may be made to points outside the city. <br /> B. Upon every person engaging within the city in business as a <br /> manufacturer; as to such persons the amount of the tax with respect to <br /> such business shall be equal to the value of the products, including <br /> byproducts, manufactured, multiplied by the rate of one tenth of one <br /> percent (.001). The measure of the tax is the value of the products, <br /> including byproducts, so manufactured, regardless of the place of sale or <br /> the fact that deliveries may be made to points outside the city. <br /> C. Upon every person engaging within the city in the business of <br /> making sales at wholesale, except persons taxable under subsection F of <br /> this section; as to such persons, the amount of tax with respect to such <br /> business shall be equal to the gross proceeds of such sales of the business <br /> without regard to the place of delivery of articles, commodities or <br /> merchandise sold, multiplied by the rate of one tenth of one percent (.001). <br /> D. Upon every person engaging within the city in the business of <br /> making sales at retail (including public road construction); as to such <br /> persons, the amount of tax with respect to such business shall be equal to <br /> the gross proceeds of such sales of the business without regard to the place <br /> of delivery of articles, commodities or merchandise sold, multiplied by the <br /> rate of one tenth of one percent (.001). <br /> E. Upon every person engaging within the city in the business of (1) <br /> printing, (2) both printing and publishing newspapers, magazines, <br /> periodicals, books, music, and other printed items, (3) publishing <br /> newspapers, magazines and periodicals, and (4) processing for hire; as to <br /> such persons, the amount of tax on such business shall be equal to the <br /> gross income of the business multiplied by the rate of one tenth of one <br /> percent(.001). <br /> F. Upon every person engaging within the city in the business of <br /> buying wheat, oats, corn, barley and rye, but not including any <br /> manufactured or processed products thereof, and selling the same at <br /> wholesale, the tax imposed shall be equal to the gross proceeds derived <br /> from such sales multiplied by the rate of one tenth of one percent (.001). <br /> G. Upon every other person engaging within the city in any business <br /> activity other than or in addition to those enumerated in the above <br /> subsections; as to such persons, the amount of tax on account of such <br /> activities shall be equal to the gross income of the business multiplied by <br /> the rate of one tenth of one percent (.001). This subsection includes, <br /> among others, and without limiting the scope hereof(whether or not title <br /> 3 <br />