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of this section; 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 <br /> business without regard to the place of delivery of articles, commodities <br /> or merchandise sold, multiplied by the rate of one tenth of one percent <br /> (.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 <br /> to the gross proceeds of such sales of the business without regard to the <br /> place of delivery of articles, commodities or merchandise sold, multiplied <br /> by the 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) extracting for hire, (5) <br /> processing for hire; as to such persons, the amount of tax on such <br /> business shall be equal to the gross income of the business multiplied by <br /> the rate of one tenth of one percent (.001). <br /> F. Upon every person engaging within the City in the business of <br /> making sales of retail services; as to such persons, the amount of tax <br /> with respect to such business shall be equal to the gross proceeds of <br /> 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 /> to material used in the performance of such business passes to another <br /> by accession, merger or other than by outright sale), persons engaged in <br /> the business of developing, or producing custom software or of <br /> customizing canned software, producing royalties or commissions, and <br /> persons engaged in the business of rendering any type of service which <br /> does not constitute a sale at retail a sale at wholesale, or a retail service. <br /> (Ord. 2582-02 § 5, 2002) <br /> (2) The gross receipts tax imposed in this section shall not apply to <br /> any person whose gross proceeds of sales, gross income of the <br /> business, and value of products, including by-products, as the case may <br /> be, from all activities conducted within the City during any calendar year <br /> is equal to or less than $20,000, or is equal to or less than $5,000 during <br /> any quarter if on a quarterly reporting basis. <br /> 3.24.060 Doing business with the city. <br /> Except where such a tax is otherwise levied and collected by the city <br /> from such person, there is hereby levied a tax on the privilege of <br /> accepting or executing a contract with the city. Such tax shall be levied <br /> and collected whether goods or services are delivered within or without <br /> the city and whether or not such person has an office or place of <br /> business within or without the city. As to such persons the amount of tax <br /> shall be equal to the gross contract price multiplied by the rate under <br /> Section 3.24.050(G) that would otherwise apply if the sale or service <br /> were taxable pursuant to that section. The gross contract price may not <br /> be reduced by the deduction contained in Section 3.24.100(D)(6). <br /> 17 <br />