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shall be equal to the value of the products, <br /> including by-products, extracted for sales or for <br /> commercial or industrial use, multiplied by the <br /> rate of . 001; <br /> The measure of the tax is the value of the <br /> products including by-products, so extracted, <br /> regardless of the place of sale or the fact that <br /> deliveries may be made to points outside the city; <br /> B. Upon every person engaging within this city in <br /> business as a manufacturer; as to such persons the <br /> amount of the tax with respect to such business <br /> shall be equal to the value of the product <br /> manufactured, including by products, multiplied by <br /> the rate of . 001; <br /> The measure of the tax is the value of the <br /> products, including by-products, so manufactured, <br /> regardless of the place of sale or the fact that <br /> deliveries may be made to points outside the city; <br /> C. Upon every person engaging within this city in <br /> the business of making sales at wholesale or <br /> retail, except persons taxable under subdivision D <br /> of this subsection, as to such persons, the amount <br /> of tax with respect to such business shall be <br /> equal to the gross proceeds of such sales of the <br /> business without regard to the place of delivery <br /> of articles, commodities or merchandise sold, <br /> multiplied by the rate of . 001; <br /> D. Upon every person engaging within this city in <br /> the business of buying wheat, oats, corn and <br /> barley, but not including any manufactured or <br /> processed products thereof, and selling the same <br /> at wholesale; the tax herein imposed shall be <br /> equal to the gross proceeds derived from such <br /> sales multiplied by the rate of . 001; <br /> E. Upon every person engaging within this city in <br /> the following businesses: <br /> 1. Printing and publication of <br /> newspapers, periodicals or magazines, <br /> 2 . Building, repairing or improving any <br /> publicly owned street, place, road, <br /> highway, bridge or trestle which is used <br /> or to be used, primarily for foot or <br /> vehicular traffic or any purpose, <br /> as to such persons the amount of tax on such <br /> business shall be equal to the gross income of the <br /> business multiplied by the rate of . 001; <br /> 9 <br />