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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 3E : ENUMERATION OF PERSONS SUBJECT TO TAX - AMOUNT: <br /> On and after the first day of April 2004, 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 . 001 ; <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 . 001 ; <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 . 001 ; <br /> D . Upon every person engaging within this city in the <br /> business of buying wheat , oats, corn and barley , but <br /> not including any manufactured or processed products <br /> thereof, and selling the same at wholesale ; the tax <br /> herein imposed shall be equal to the gross proceeds <br /> derived from such sales multiplied by the rate of . 001 ; <br /> -8- <br />