Upon every person engaging or continuing within the City in the business of manufacturing, compounding, or preparing for sale, profit, or commercial use, either directly or through the activity of others in whole or part any article or articles, substances, commodity or commodities, or electric power not produced by public utilities taxable under other provisions of this article, the amount of the tax to be equal to the value of the article, substance, commodities of electric power manufactured, compounded or prepared for sale, as shown by the gross proceeds derived from the same except as hereinafter provided, multiplied by the rate of .30 of one percent. The measure of this tax is the value of the entire products manufactured, compounded, or prepared regardless of the place of sale or the fact that deliveries may be made to point outside of the City or State.
(1978 Code Sec. 9-13.)