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• <br /> F. Upon every person engaging within this city in any <br /> business activity other than or in addition to those <br /> enumerated in subdivisions A through E of this <br /> subsection; as to such persons the amount of tax on <br /> account of such activity shall be equal to the gross <br /> income of the business multiplied by the rate of . 001. <br /> This subdivision includes, among others, and without <br /> limiting the scope hereof (whether or not title to <br /> material used in the performance of such business <br /> passes to another by accession, confusion or other than <br /> by outright sale) , persons engaged in business of <br /> rendering any type of service which does not constitute <br /> a "sale at retail" or a "sale at wholesale" as defined <br /> herein. <br /> Section 5: Additional Tax Imposed. <br /> There is levied and shall be collected from every person for <br /> the act or privilege of engaging in business activities, as <br /> a part of the tax imposed under SECTION 4 of this ordinance, <br /> subsections A through F inclusive, an additional amount of <br /> tax determined by the application of the following <br /> additional rates against the value of products, gross <br /> proceeds of sale, or gross income, as the case may be: (A) <br /> on and after the first day of April 1988, an additional tax <br /> rate of . 00025; (B) on and after the first day of April <br /> 1993 , an additional tax rate of . 0002 ; (C) on and after the <br /> first day of April 1998, an additional tax rate of . 00015; <br /> (D) on and after the first day of April 2003 , an additional <br /> tax rate of . 0001. The additional tax imposed by this <br /> section shall cease on March 31, 2004 . These additional tax <br /> rates are not accumulative, but separate, thus the business <br /> and occupation tax rates for the following periods below <br /> apply: <br /> PERIOD RATE <br /> - April 1, 1988 . 001 <br /> April 1, 1988 - March 31, 1993 , . 00125 <br /> April 1, 1993 - March 31, 1998 , . 00120 <br /> April 1, 1998 - March 31, 2003 , . 00115 <br /> April 1, 2003 - March 31, 2004 , . 00110 <br /> April 1, 2004- . 001 <br /> Section 6: Persons Taxable as to Each Activity. <br /> Persons who engage in activities that are within the purview <br /> of two or more subsections of Section 4 shall be taxable <br /> under each applicable subsection. <br /> 10 <br />