Laserfiche WebLink
ORDINANCE NO./- 2—j97 <br /> AN ORDINANCE relating to Business and <br /> Occupation Tax and amending Ordinance No. <br /> 3292, Everett Municipal Code 3. 24. 030 and <br /> adding Section 31 to provide referendum <br /> provisions. <br /> THE CITY OF EVERETT DOES ORDAIN : <br /> Section 3 of Ordinance 3292 which reads as follows : <br /> Section 3: ENUMERATION OF PERSONS SUBJECT TO TAX - AMOUNT: <br /> On and after the first day of January 1951, 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 one-tenth of <br /> one percent ; <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 /> one-tenth of one percent ; <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 one-tenth <br /> of one percent : <br /> -1- <br />