For the purpose of this subchapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
MANUFACTURING. The making of an article, either by hand or machinery or both, into a new form or product capable of being used in ordinary life, or the combining or processing of raw materials into a change of form suitable for ordinary use. Mere packaging or storing of a product shall not constitute manufacturing, nor shall the salvaging, repairing, or reconditioning of previously manufactured articles.
MANUFACTURING ESTABLISHMENT. Any person, firm, corporation, or other type of business organization who or which engages in manufacturing. Mere change of ownership or reorganization of a manufacturing establishment, or expansion of existing facilities, or the manufacture of new or additional products not generally different from products previously manufactured shall not render an existing manufacturing establishment a new one within the purview of this subchapter.
(1999 Lou. Code, § 96.10) (Lou. Metro Am. Ord. No. 176-2003, approved 9-26-2003)