HomeMy WebLinkAbout02233,the tax herein imposed shall be equal to the gross proceeds derived
from such sales multiplied by the rate of UN(• 7CtiIL, ( Ylb )
of one per cent.
(e) Upon every person engaging within this City in the business
of (1.) printing and of publication of newspapers, periodicals or
magazines; (2) building, repairing or improving any publicly owned
street, place, road, highway, bridge or trestle which is used, or to
be used, primarily for foot or vehicular traffic or any purpose; as
to such persons the amount of tax on such business shall be equal to
the gross income of the business multiplied by the rate of ppF.
'fcr%%t4, ( Y I o ) of one per cent.
(f) Upon every person engaging within this City in any business
activity other than or in addition to those enumerated in subsections
(a), (b), (c),(d) and (e) above; as to such persons the amount of tax
on account of such activities shall be equal to the gross income of
the business multiplied by the rate of rwp- "reh_Tt S. ?,/to )
of one per cent. This subsection includes, among other things, and
without limiting the scope hereof (whether or not title to material
used in the performance of such business passes to another by accession,
confusion or other than by outright sale), persons engaged in the bus-
iness of rendering any type of service which does not constitute a
"sale at retail" or a "sale at wholesale" as herein defined.
Section 4. TAXABLE AS TO EACH ACTIVITY: Every person engaging in
activities which are within the purview of the provisions of two or
more paragraphs (a), (b), (c),(d) and (e) and (f) of Section 3, shall
be taxable under each paragraph applicable to the activities engaged
in; Provided, however, that persons taxable under paragraph (c) of
sai,. Section shall not be taxable under paragraphs (a) or (b) of said
section with respect to making sales at retail or wholesale of products
extracted or manufactured within the City by such persons.
Section 5. DETERMINATION OF VALUES: the value of products, including
by-products, extracted or manufactured shall be determined by the gross
proceeds derived from the sale thereof whether such sale is at wholesale
-9-