Upon every person engaging or continuing within this 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, substance or substances, commodity or commodities, or electric power produced by public utilities or others and not taxed under other provisions of this subchapter, substance, commodities or electric power manufactured, compounded or prepared for sale, as shown by the gross proceeds derived from the sale thereof by the manufacturer or person compounding or preparing the same except as hereinafter provided, multiplied by a rate of 0.3%; provided, that on and after July 1, 2015, the tax imposed by this section shall be 0.12%. The measure of this tax is the value of the entire product manufactured, compounded, or prepared in this city for sale, profit or commercial use, regardless of the place of sale or the fact that deliveries may be made to points outside the city. However, the dressing and processing of food by a person, firm or corporation, which food is to be sold on a wholesale basis by such person, firm or corporation shall not be considered as manufacturing or compounding, but the sale of these products on a wholesale basis shall be subject to the same tax as is imposed on the business of selling at wholesale as provided in § 38.007.
(Prior Code, § 711.06) (Ord. passed 1-6-2015)