(1) Manufacturing taxes paid by such person with respect to the manufacturing of products so sold at wholesale in this municipality; and/or
(2) Extracting taxes paid by such person with respect to the extracting of products so sold in this municipality or ingredients of products so sold at wholesale in this municipality.
(B) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
EXTRACTING TAX. A gross receipts tax imposed by a municipality or other local government unit on the act or privilege of engaging in the business as a producer of natural resource products and includes:
(a) The tax imposed in § 110.059; and
(b) Similar gross receipts taxes paid to other municipalities or other local government units within the United States (other than state governments) within the United States.
GROSS RECEIPTS TAX. A tax which:
(a) Is imposed on or measured by the gross volume of business in terms of gross receipts or in other terms and in the determination of which deductions allowed would not constitute the tax, an income tax or value added tax; and
(b) Which is not, pursuant to law or custom, separately stated from the sales price.
MANUFACTURING TAX.
(a) A gross receipts tax imposed by a municipality or other local government unit on the act or privilege of engaging in the business as a manufacturer and includes: similar gross receipts taxes paid to other municipalities or other local government units (other than State governments) within the United States.
(b) The manufacturing tax was deleted effective July 2018 by Ordinance 248.
(C) If imposition of the municipality’s tax would place an undue burden upon interstate commerce or violate constitutional requirements, a taxpayer shall be allowed a credit to the extent necessary to preserve the validity of the tax under this subchapter, and still apply the tax to as much of the taxpayer’s activities as may be subject to the municipality’s taxing authority.
(1991 Code, § 6-30) (Ord. 070, passed 1-3-2008; Ord. 236, passed 5-18-2017)