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1 under such sections . <br /> 2 B . To make a deduction authorized by Sections 1 <br /> 3 through 4, inclusive , a taxpayer must be able to document <br /> 4 that the amount deducted was used in computing the amount <br /> 5 of an eligible gross receipts tax and that the taxpayer <br /> 6 paid the tax due thereon. <br /> 7 Section 5 . The deductions authorized in Sections 1 <br /> 8 through 4 shall take effect as to business activity occur- <br /> 9 ring on or after July 1, 1987 . <br /> 10 <br /> 11 Section 3: Section 3 of Ordinance No. 3292 as amended by <br /> 12 Ordinance No. 3726 (EMC 3 . 24. 030) which reads as follows : <br /> 13 PERSONS SUBJECT TO TAX <br /> 14 Section 3 : ENUMERATION OF PERSONS SUBJECT TO TAX - <br /> 15 AMOUNT: On or after the first day of January, 1951 , <br /> 16 there is hereby levied upon and shall be collected from <br /> 17 and paid as hereinafter provided by every person on <br /> 18 account and for the privilege of engaging in business <br /> 19 activities , a license fee or occupation tax, sometimes <br /> 20 herein referred to as the "tax" , in amounts to be deter- <br /> 21 mined by application of rates given against value of <br /> 22 products , gross proceeds of sale, or gross income of <br /> 23 business , as the case may be , for the three calendar <br /> 24 months next preceding the beginning of each quarterly <br /> 25 period, as follows : <br /> 26 (a) Upon every person engaging within this City in <br /> 27 business as an extractor; as to such persons the amount <br /> 28 of the tax with respect to such business shall be equal <br /> 29 to the value of the products , including by-products , <br /> 30 extracted for sale or for commercial or industrial use , <br /> 31 multiplied by the rate of one-tenth (1/10) of one per <br /> 32 cent; <br /> -6- <br />