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 not produced by public utilities under other provisions of this article, the amount of the tax is to 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 one-half of one percent (.5%). 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 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 Section 745.05.
It is further provided, however, that in those instances in which the same person partially manufactures products outside this City the measure of his tax under this section shall be that proportion of the sale price of the manufactured product that the payroll cost of manufacturing within this City bears to the entire payroll cost of manufacturing the product; 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 manufacture of the articles. (Passed 4-23-87.)