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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 <br /> one-tenth of one percent ; <br /> E . Upon every person engaging within this city in the <br /> following businesses : <br /> 1. Printing and publication of newspapers, <br /> periodicals or magazines, <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 , <br /> as to such persons the amount of tax on such business <br /> shall be equal to the gross income of the business <br /> multiplied by the rate of one-tenth of one percent ; <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 one-tenth of one <br /> percent . This subsection includes, among others, and <br /> without limiting the scope hereof (whether or not <br /> title to material used in the performance of such <br /> business passes to another by accession, confusion or <br /> other 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 /> is hereby amended to read 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 /> -2- <br />