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ORDINANCE NO. /x,/,...37-e7 <br /> 7 <br /> AN ORDINANCE relating to Business and <br /> Occupation Tax and amending Ordinance No. <br /> 3292 as amended by Ordinance 1417-87, Everett <br /> Municipal Code 3. 24. 030. <br /> THE CITY OF EVERETT DOES ORDAIN: <br /> Section 3 of Ordinance 3292 as amended by Ordinance No. 1417-87 <br /> which reads as follows : <br /> Section 3 : ENUMERATION OF PERSONS SUBJECT TO TAX - AMOUNT : <br /> On and after the first day of April 1988, there is hereby <br /> levied upon and shall be collected from and paid as <br /> hereinafter provided by every person on account and for the <br /> privilege of engaging in business activities, a license fee <br /> or occupation tax , sometime herein referred to as the <br /> "tax" , in amounts to be determined by application of rates <br /> given against value of products , gross proceeds of sale , or <br /> gross income of business, as the case may be , for the three <br /> calendar months next preceding the beginning of each <br /> quarterly period, as follows: <br /> A . Upon every person engaging within this city in <br /> business as an extractor; as to such persons the <br /> amount of the tax with respect to such business shall. <br /> be equal to the value of the products, including <br /> by-products , extracted for sale or for commercial or <br /> industrial use , multiplied by the rate of . 00125; <br /> The measure of the tax is the value of the products <br /> including by-products, so extracted, regardless of the <br /> place of sale or the fact that deliveries may be made <br /> 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 shall <br /> be equal to the value of the product manufactured, <br /> including by-products , multiplied by the rate of <br /> . 00125 ; <br /> The measure of the tax is the value• of the products, <br /> including by-products , so manufactured, regardless of <br /> the place of sale or the fact that deliveries may be <br /> made to points outside the city ; <br /> C. Upon every person engaging within this city in the <br /> business of making sales at wholesale or retail , <br /> except persons taxable under subsection D of this <br /> section, as to such persons, the amount of tax with <br /> respect to such business shall be equal to the gross <br /> proceeds of such sales of the business without regard <br /> to the place of delivery of articles, commodities, or <br /> merchandise sold, multiplied by the rate of . 00125 ; <br /> -1- <br />