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1 The measure of the tax is the value of the products , <br /> 2 including by-products , so extracted, regardless of the <br /> 3 place of sale or the fact that deliveries may be made to <br /> 4 points outside the City. <br /> 5 (b) Upon every person engaging within this City <br /> 6 in business as a manufacturer; as to such persons the <br /> 7 amount of the tax with respect to such business shall be <br /> 8 equal to the value of the products manufactured, including <br /> 9 by-products , multiplied by the rate of one-tenth (1/10) <br /> 10 of one per cent . <br /> 11 The measure of the tax is the value of the products , <br /> 12 including by-products , so manufactured, regardless of the <br /> 13 place of sale or the fact that deliveries may be made to <br /> 14 points outside the City. <br /> 15 (c) Upon every person engaging within this City in <br /> 16 the business of making sales at wholesale or retail , <br /> 17 except persons taxable under subsection (d) of this <br /> 18 section, as to such persons , the amount of tax with <br /> 19 respect to such business shall be equal to the gross <br /> 20 proceeds of such sales of the business without regard <br /> 21 to the place of delivery of articles , commodities , or <br /> 22 merchandise sold, multiplied by the rate of one-tenth <br /> 23 (1/10) of one per cent . <br /> 24 (d) Upon every person engaging within this City in <br /> 25 the business of buying wheat, oats , corn and barley, but <br /> 26 not including any manufactured or processed products <br /> 27 thereof, and selling the same at wholesale ; the tax <br /> 28 herein imposed shall be equal to the gross proceeds <br /> 29 derived from such sales multiplied by the rate of one- <br /> 30 hundredth (1/100) of one per cent. <br /> 31 (e) Upon every person engaging within this City in <br /> 32 the business of (1) printing and of publication of <br /> -7- <br />