(a) If any person liable for any tax under Section 767.04 shall ship or transport his products or any part thereof out of the City without making sale of such products, the value of the products in the condition or form in which they exist immediately before transportation out of the City shall be the basis for the assessment of the tax imposed in such section. The City Clerk shall prescribe equitable and uniform rules for ascertaining such value.
(b) In determining value, however, as regards sales from one to another of affiliated companies or persons, or under circumstances where the relation between the buyer and seller is such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale, the City Clerk shall prescribe uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character where no common interest exists between the buyer and seller but the circumstances and conditions are otherwise similar. Gross income included in the tax under Section 767.04 shall neither be added nor deducted in computing the tax levied under the other sections of this article.
(c) A person exercising any privilege taxable under Section 767.04 and engaging in the business of selling his natural resources or manufactured products at retail in this City shall be required to make returns of the gross proceeds of such retail sales and pay the tax imposed in Section 767.05 for the privilege of engaging in the business of selling such natural resources or manufactured products at retail in this City. But any person exercising any privilege taxable under Section 767.04 or 767.05 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 767.05 for the privilege of selling such natural resource products or manufactured products at wholesale.
(d) A person exercising privileges taxable under the other sections of this article, producing timber or other natural resource products, the production of which is taxable under Section 767.04, and using or consuming the same in his business, shall be deemed to be engaged in the business of producing natural resource products for sale, profit or commercial use, and shall be required to make returns on account of the production of the business showing the gross proceeds or equivalent in accordance with uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers, which rules the City Clerk shall prescribe.
(1975 Code Sec. 10-64 to 10-67)