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Section 3. ENUMERATION OF PERSONS SUBJECT TO TAX - AMOUNT: On or
after the first day of January, 1969, there is hereby levied upon and
shall be collected from and paid as hereinafter provided by every per-
son on account and for the privilege of engaging in businesss activities,
a license fee or occupation tax, sometimes herein referred to as the
"tax" in amounts to be determined by application of rates given against
value of products, gross proceeds of sale, or gross income of business,
as the case may be, for the three calendar months next preceding the
beginning of each quarterly period, as follows:
(a) Upon every person engaging within this City in business as an
extractor; as to such persons the amount of the tax with respect to such
business shall be equal to the value of the products, including by-pro-
ducts, extracted for sale or for commercial or industrial use, multi-
plied by the rate of V wE T[t,ri, ( Vo ) of one percent;
The measure of the tax is the value of the products, including
by-products, so extracted, regardless of the place of sale or the fact
that deliveries may be made to points outside the city.
(b) Upon every person engaging within this city in business as a
manufacturer; as to such persons the amount of the tax with respect
to such business shall be equal to the value of the products manufactured,
including by-products, multiplied by the rate of it Tf4.7L. ( V/o )
of one percent.
(c) Upon every person engaging within this city in the business
of making sales at wholesale or retail, except persons taxable under
subsection (d) of this section as to such persons, the amount of tax
with respect to such business shall be equal to the gross proceeds
of such sales of the business without regard to the place of delivery
of articles, commodities, or merchandise sold, multiplied by the rate
of %ee, TC.,YL ( ✓ '0 ) of one per cent.
(d) Upon every person engaging within this city in the business
of buying wheat, oats, corn and barley, but not including any manufact-
ured or processed products thereof, and selling the same at wholesale;