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1 three calendar months next preceding the beginning of each <br /> 2 quarterly period, as follows : <br /> 3 (a) Upon every person engaging within this City in <br /> 4 business as an extractor; as to such persons the amount <br /> 5 of the tax with respect to such business shall be equal <br /> 6 to the value of the products , including by-products , <br /> 7 extracted for sale or for commercial or industrial use , <br /> 8 multiplied by the rate of one-tenth (1/10) of one per cent ; <br /> 9 Subject to the provisions of Sections 1 and 2 herein, <br /> 10 the measure of the tax is the value of the products , <br /> 11 including by-products , so extracted, regardless of the <br /> 12 place of sale or the fact that deliveries may be made to <br /> 13 pounts outside the City. <br /> 14 (b) Upon every person engaging within this City in <br /> 15 business as a manufacturer; as to such persons the amount <br /> 16 of the tax with respect to such business shall be equal <br /> 17 to the value of the products manufactured, including <br /> 18 by-products , multiplied by the rate of one-tenth (1/10) <br /> 19 of one per cent . <br /> 20 Subject to the provisions of Sections 1 and 2 herein, <br /> 21 the measure of the tax is the value of the products , <br /> 22 including by-products , so manufactured, regardless of the <br /> 23 place of sale or the fact that deliveries may be made to <br /> 24 points outside the City. <br /> 25 (c) Upon every person engaging within this City <br /> 26 in the business of making sales at wholesale or retail , <br /> 27 as to such persons , the amount of tax with respect to such <br /> 28 business shall be equal to the gross proceeds of such <br /> 29 sales of the business without regard to the place of <br /> 30 delivery of articles , commodities , or merchandise sold, <br /> 31 multiplied by the rate of one-tenth (1/10) of one <br /> 32 per cent. <br /> -9- <br />