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value exceeds $7,000,000,000 the value of such products so exceeding the
<br /> $7,000,000,000 shall be multipled by the rate of twenty-five hundreths of
<br /> one percent (.00025);
<br /> 3. For the years beginning January 1, 2016, and ending December
<br /> 31, 2023, 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 $8,000,000,000 and where such
<br /> value exceeds $8,000,000,000 the value of such products so exeeding the
<br /> $8,000,000,000 shall be multiplied by the rate of twenty-five hundreths of
<br /> one percent(.00025);
<br /> 4. For the years beginning January 1, 2024, upon every person
<br /> engaging within the city in business as a manufacturer; as to such persons
<br /> the amount of the tax with respect to such business shall be equal to the
<br /> value of the products, including byproducts, manufactured, multiplied by
<br /> the rate of one tenth of one percent (.001).
<br /> With respect to this Subsection B including subsections 1 through 4,
<br /> the measure of the tax is the value of the products, including byproducts, so
<br /> manufactured, regardless of the place of sale or the fact that deliveries may
<br /> 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).
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