Upon every person engaging or continuing within the Town 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 imposed by this article 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 is hereinafter provided, multiplied by a rate of three-tenths of one percent. The measure of this tax is the value of the entire profit or commercial use, regardless of the place of sale or the fact that deliveries may be made to points outside the Town.
(Passed 12-6-83)