(A) Every person conducting or carrying on a business consisting of manufacturing, packing, or processing any goods, wares, or merchandise at a fixed place of business shall pay a business license tax based on gross receipts as provided in § 3-1.201.
(B) For the purposes of this section, the tax shall be applicable to the value of the manufactured or processed product, as reflected by the licensee's method of accounting, using generally accepted principles of accounting consistently applied, less the cost of purchased raw materials or, in the alternative, less the value of the raw materials or the value of the partially completed product when it enters the manufacturing process.
(Ord. 2082-C-S, passed 3-25-14)