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persons engaged in the business of rendering any type of service which does not
<br /> constitute a sale at retail, a sale at wholesale, or a retail service.
<br /> B. The gross receipts tax imposed in this section shall not apply to any person whose gross
<br /> proceeds of sales, gross income of the business, and value of products, including byproducts,
<br /> as the case may be, from all activities conducted within the city during any calendar year is
<br /> equal to or less than twenty thousand dollars, or is equal to or less than five thousand dollars
<br /> during any quarter if on a quarterly reporting basis.
<br /> is hereby amended, as of January 1, 2006, to read as follows:
<br /> 3.24.050 Imposition of the tax—Tax or fee levied.
<br /> A. Except as provided in subsection B of this section, there is hereby levied upon and shall be
<br /> collected from every person a tax for the act or privilege of engaging in business activities
<br /> within the city, whether the person's office or place of business be within or without the city.
<br /> The tax shall be in amounts to be determined by application of rates against gross proceeds of
<br /> sale, gross income of business, or value of products, including byproducts, as the case may
<br /> be, as follows:
<br /> 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), except as provided as follows:,-
<br /> A. For the years beginning January 1, 2006, and ending December 31, 2009, upon every'
<br /> person engaging within the city in business as a manufacturer; as to such persons the
<br /> amount of the tax with respect to such business shall be equal to the value of the
<br /> products, including byproducts, manufactured, multiplied by the rate of one tenth of
<br /> one percent (.001) where such value is up to and including $6,000,000,000 and where
<br /> such value exceeds $6,000,000,000, the value of such products so exceeding the
<br /> $6,000,000,000 shall be multiplied by the rate of twenty-five hundredths of one
<br /> percent (.00025);
<br /> B. For the years beginning January 1, 2010, and ending December 31, 2015, upon every
<br /> person engaging within the city in business as a manufacturer, as to such persons the
<br /> amount of the tax with respect to such business shall be equal to the value of the
<br /> products, including byproducts, manufactured, multiplied by the rate of one tenth of
<br /> one percent (.001) where such value is up to and including $7,000,000,000 and where
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