Notwithstanding any other provision of this article: Upon every person engaging or continuing within this Town 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, confectionaries and other public eating houses, except sales by an person engaging or continuing in the business of horticulture, agriculture or grazing, or of selling stock, bonds, or other evidences of indebtedness. There is likewise hereby levied, and shall be collected a tax equivalent to fifteen one hundredths of one percent (.15%) per $100.00 of gross income for income $1.00 - 250,000 per reporting quarter. The rate of fifty, one hundredths of one percent (.50%) per $100.00 of gross income $250,001 and up per quarter, except that in the business of selling wholesale the tax shall be equal to fifteen one hundredth of one percent (.15%) of the gross income of the business.
For the purpose of this Article, dressing of poultry and turkeys by a person, firm or corporation which are to be sold on a wholesale bases by such person, firm or corporation shall be subject to the tax set forth herein and shall not be considered manufacturing or processing.
(Passed 7-3-22.)