Upon every person engaging or continuing within this City in the business of selling any tangible property whatsoever, real or personal, including the sale of food and the services incident to the sale of food in hotels, restaurants, cafeterias, confectioneries and other public eating houses , excepting sales by any person engaging or continuing in the business of horticulture , agriculture or grazing, or of selling stocks, bonds or other evidence of indebtedness , there is likewise hereby levied, and shall be collected, a tax equivalent to forty one-hundredths of one percent of the gross income of the business except that in the case of a wholesaler , the tax shall be equal to fifteen one-hundredths of one percent of the gross income of the business. A person exercising any privilege taxable under Sections 745.24 or 745.25 and engaging in the business of selling his natural resources or manufactured products in this City shall be required to make returns of the gross proceeds of such sales and pay the tax imposed in this article for the privilege of engaging in the business of selling such natural resources or manufactured products in this City to the non-refundable credit set forth in Section 745.26(a).
Manufacturers exercising any privilege taxable under Section 745.25 shall not be required to pay the tax imposed in this article for the privilege of selling their manufactured products for delivery outside of this City, but the gross income derived from the sale of such manufactured products out of this City shall be included in determining the measure of the tax imposed on such manufacturer in Section 745.25.
(Ord. 15-24. Passed 11-9-15.)