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<br /> to material used in the performance of such business passes to another by
<br /> accession, merger or other than by outright sale), persons engaged in the
<br /> business of developing, or producing custom software or of customizing
<br /> canned software, producing royalties or commissions, and persons
<br /> engaged in the business of rendering any type of service which does not
<br /> constitute a sale at retail or a sale at wholesale.
<br /> are hereby amended to read as follows:
<br /> Imposition of the tax—Tax or fee levied.
<br /> There is hereby levied upon and shall be collected from every person as
<br /> hereinafter provided, for the act or privilege of engaging in business
<br /> activities within the city, whether his or her office or place of business be
<br /> within or without the city, a business and occupation tax or fee, sometimes
<br /> herein referred to as the "tax." The tax shall be in amounts to be
<br /> determined by application of rates against gross proceeds of sale, gross
<br /> 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 such
<br /> business shall be equal to the value of the products, including byproducts,
<br /> manufactured, multiplied by the rate of one tenth of one percent (.001)
<br /> except as provided as follows:
<br /> 1. For the years beginning January 1, 2006, and ending December
<br /> 31, 2009, 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 such
<br /> business shall be equal to the value of the products, including byproducts,
<br /> manufactured, multiplied by the rate of one tenth of one percent (.001)
<br /> where such value is up to and including $6,000,000,000 and where such
<br /> value exceeds $6,000,000,000 the value of such products so exceeding the
<br /> $6,000,000,000 shall be multipled by the rate of twenty-five hundreths of
<br /> one percent (.00025);
<br /> 2. For the years beginning January 1, 2010, and ending December
<br /> 31, 2015, 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 such
<br /> business shall be equal to the value of the products, including byproducts,
<br /> manufactured, multiplied by the rate of one tenth of one percent (.001)
<br /> where such value is up to and including $7,000,000,000 and where such
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