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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 /> 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 /> . 00125 ; <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 . 00125 ; <br /> -3- <br />