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Ordinance 1387-87
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Ordinance 1387-87
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1/4/2018 11:06:41 AM
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Ordinances
Ordinance Number
1387-87
Date
10/28/1987
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1 newspapers , periodicals or magazines ; (2) building, <br /> 2 repairing or improving any publicly owned street , place , <br /> 3 road, highway, bridge or trestle which is used, or to be <br /> 4 used, primarily for foot or vehicular traffic or any <br /> 5 purpose; as to such persons the amount of tax on such <br /> 6 business shall be equal to the gross income of the <br /> 7 business multiplied by the rate of one-tenth (1/10) of <br /> 8 one per cent. <br /> 9 (f) Upon every person engaging within this City in <br /> 10 any business activity other than or in addition to those <br /> 11 enumerated in subsections (a) , (b) , (c) , (d) and (e) above; <br /> 12 as to such persons the amount of tax on account of such <br /> 13 activities shall be equal to the gross income of the <br /> 14 business multiplied by the rate of one-tenth (1/10) of one <br /> 15 per cent. This subsection includes , among others , and <br /> 16 without limiting the scope hereof (whether or not title <br /> 17 to material used in the performance of such business passes <br /> 18 to another by accession, confusion or other than by <br /> 19 outright sale) , persons engaged in the business of rendering <br /> 20 any type of service which does not constitute a "sale at <br /> 21 retail" or a "sale at wholesale" as herein defined. <br /> 22 be and the same is hereby to read as follows : <br /> 23 PERSONS SUBJECT TO TAX <br /> 24 Section 3 : ENUMERATION OF PERSONS SUBJECT TO TAX - <br /> 25 AMOUNT: On or after the first day of January, 1951, there <br /> 26 is hereby levied upon and shall be collected from and paid <br /> 27 as hereinafter provided by every person on account and for <br /> 28 the privilege of engaging in business activities , a license <br /> 29 fee or occupation tax, sometimes herein referred to as the <br /> 30 "tax" , in amounts to be determined by application of rates <br /> 31 given against value of products , gross proceeds of sale , <br /> 32 or gross income of business , as the case may be, for the <br /> -8- <br />
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