A person exercising any privilege taxable under Section 749.31 and engaging in the business of selling his natural resources or manufactured products at retail in the city shall be required to make returns of the gross proceeds of such retail sales and pay the tax imposed in Section 749.31(c) for the privilege of engaging in the business of selling such natural resources or manufactured products at retail in the city. However, any person exercising any privilege taxable under and engaging in the business of selling his natural resources or manufactured products to manufacturers, wholesalers or jobbers, and in the case of limestone, sand, gravel or other mineral products, to commercial consumers, shall not be required to pay the tax imposed in Section 749.31(c) for the privilege of selling such natural resource products or manufactured
products at wholesale.
(6-27-77)