(A) Upon every person engaging or continuing within the city in the business of severing, extracting, reducing to possession and producing for sale, profit or commercial use any natural resource products, the amount of such tax shall be equal to the value of the articles produced as shown by the gross proceeds derived from the sale thereof by the producer, except as hereinafter provided, multiplied by the respective rates as follows: coal, 1.00%; limestone or sandstone quarried or mined, 1.50%; oil, 3.00%; natural gas in excess of the value of $5,000, 6%; blast furnace slag, 3.00%; sand, gravel or other mineral products, not quarried or mined, 3.00%; timber, 1.50%; and other natural resource products, 2.00%.
(B) The measure of this tax is the value of the entire production in the city, regardless of the place of sale or the fact that delivery may be made to points outside the city.
(C) A person exercising privileges taxable under this section and using or consuming the same in his or her business or transferring or delivering the same as any royalty paid, in kind, or the like, shall be deemed to be engaged in the business of producing natural resources and shall be required to make returns on account of the production of the business, showing the gross proceeds or equivalent in accordance with uniform and equitable rules for determining the value upon which privilege taxes shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers.
(D) Persons who produce natural resource products outside of the city and who make sale of the same within the city shall not pay the tax imposed by this section but shall pay the tax imposed by § 791.05 for the privilege of selling such products within the city.
(E) A person exercising any privilege taxable under this section and engaging in the business of selling his or her natural resource products at retail in the city shall be required to make returns of the gross proceeds of such retail sales and pay the tax imposed in § 791.05 for the privilege of engaging in the business of selling such natural resource products at retail in the city. In addition, any person exercising any privilege taxable under this section and engaging in the business of selling his or her natural resource products to producers of natural resources, manufacturers, wholesalers, jobbers, retailers or commercial consumers for use or consumption in the purchaser’s business shall be required to make returns of the gross proceeds of such wholesale sales and pay the tax imposed in § 791.05.
(Ord. 1276, passed 6-29-00; Am. Ord. 1732, passed 10-9-12; Am. Ord. 1984, passed 12-7-15)