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, substance, commodity or electric power not produced by public utilities taxable under other provisions of this article, the amount of 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 persons compounding or preparing such commodity, except as hereinafter provided, multiplied by a rate of .30 per one hundred dollars ($100.00). The measure of this tax shall be the value of the entire product manufactured, compounded or prepared in the City for sale, profit or commercial use, regardless of the place or the fact that deliveries may be made to points outside the City.
(Ord. 2063. Passed 4-21-05.)