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1. Upon every person engaging within the city in business as an extractor; as to such <br /> persons the amount of the tax with respect to such business shall be equal to the value of <br /> the products, including byproducts, extracted for sale or for commercial or industrial use, <br /> multiplied by the rate of one tenth of one percent (.001). The measure of the tax is the <br /> value of the products, including byproducts, so extracted, regardless of the place of sale <br /> or the fact that deliveries may be made to points outside the city. <br /> 2. Upon every person engaging within the city in business as a manufacturer; as to such <br /> persons the amount of the tax with respect to such business shall be equal to the value of <br /> the products, including byproducts, manufactured, multiplied by the rate of one tenth of <br /> one percent (.001). The measure of the tax is the value of the products, including <br /> byproducts, so manufactured, regardless of the place of sale or the fact that deliveries <br /> may be made to points outside the city. <br /> 3. Upon every person engaging within the city in the business of making sales at wholesale, <br /> except persons taxable under subsection (A)(6) of this section; as to such persons, the <br /> amount of tax with respect to such business shall be equal to the gross proceeds of such <br /> sales of the business 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 /> 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, (d) extracting for <br /> hire, and(e) processing for hire; as to such persons, the amount of tax on such business <br /> shall be equal to the gross income of the business multiplied by the rate of one tenth of <br /> one percent (.001). <br /> 6. Upon every person engaging within the city in the business of making sales of retail <br /> services; as to such persons, the amount of tax with respect to such business shall be <br /> equal to the gross proceeds of sales multiplied by the rate of one tenth of one percent <br /> (.001). <br /> 7. Upon every other person engaging within the city in any business activity other than or in <br /> addition to those enumerated in the above subsections; as to such persons, the amount of <br /> tax on account of such activities shall be equal to the gross income of the business <br /> multiplied by the rate of one tenth of one percent (.001). This subsection includes, among <br /> others, and without limiting the scope hereof(whether or not title to material used in the <br /> performance of such business passes to another by accession, merger or other than by <br /> outright sale), persons engaged in the business of developing or producing custom <br /> software or of customizing canned software, producing royalties or commissions, and <br /> 10 <br />