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• <br /> 2. Building, repairing or improving any publicly <br /> owned street , place , road , highway , bridge or <br /> trestle which is used or to be used, primarily <br /> for foot or vehicular traffic or any purpose , as <br /> to such persons the amount of tax on such <br /> business shall be equal to the gross income of <br /> the business multiplied by the rate of . 00120; <br /> F. Upon every person engaging within this city in any <br /> business activity other than or in addition to those <br /> enumerated in subsections A, B , C, D and E above ; as <br /> to such persons the amount of tax on account of such <br /> activity shall be equal to the gross income of the <br /> business multiplied by the rate of . 00120. This <br /> subsection 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 <br /> than by outright sale) , persons engaged in the <br /> business of rendering any type of service which does <br /> not constitute a "sale at retail" or a "sale at <br /> wholesale" as defined herein. <br /> Section 3C : ENUMERATION OF PERSONS SUBJECT TO TAX - AMOUNT: <br /> On and after the first day of April 1998, 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 . 00115; <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 /> . 00115 ; <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 /> -5- <br />