Upon every person engaging or continuing within the 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 in part, any article or articles, substance or substances, commodity or commodities, or electric power not produced by public utilities taxable under other provisions of this article, the amount of the tax shall be equal to the value of the article, substance, commodity 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 otherwise provided, multiplied by a rate of eighteen-hundredths of one percent (.18%). 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 poultry and turkeys by a person, firm or corporation, which poultry and turkeys are to be sold on a wholesale basis by such persons, firm or corporation, shall not be considered as manufacturing or compounding, but the sale of those 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 Section 727.11. It is further provided, however, that in those instances which the same person partially manufactures products in this City and partially manufactures products outside the City, the measure of his tax under this section shall be that proportion of the sale price of the manufactured products that the payroll cost of manufacturing within this State bears to the entire payroll cost of manufacturing the products; or, at the option of the taxpayer, the measure of his tax under this section shall be the proportion of the sales value of the articles that the cost of operations in the City bears to the full cost of manufacturing of the articles.
(3-2-04)