A person exercising any privilege taxable under Sections 737.09 and 737.10 and engaging in the business of selling his natural resources or manufactured products in the City shall be required to make returns of the gross proceeds of such sales and pay the tax imposed in Section 737.11 for the privilege of engaging in the business of selling such natural resources or manufactured products in this City. (Ord. 2001. Passed 2-7-02.)