(A) 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 part, any article or articles, substance or substances, commodity or commodities, or newspaper publishing (including all gross income or proceeds of sale from circulation and advertising), except electric power produced by public utilities or others, the amount of the tax shall be equal to the value of the article, substance, commodity or newspaper 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 of $.10 per $100 (.1%). Persons exercising any privilege taxable under this section, and engaging in the business of selling their manufactured products in the city, shall be required to make returns of the gross proceeds of such wholesale sales and pay the tax imposed by this section at the rate set forth in § 791.05 for the privilege of engaging in the business of selling such manufactured goods in the city.
(B) A person exercising any privilege taxable under this section and engaging in the business of selling his or her 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 products at retail in the city.
(C) The measure of the tax in this section is the value of the entire product manufactured, compounded or prepared in the city for sale, profit or commercial use, regardless of the place of sale or the fact that delivery may be made to points outside the city.
(D) (1) The measure of the tax in this section is the value of the entire product manufactured, compounded or prepared in the city for sale, profit or commercial use, regardless of the place of sale or the fact that delivery may be made to points outside the city, provided, however, that the first $25,000,000 of value produced in each calendar quarter by such person shall be excluded from the measure of tax for that quarter.
(2) It is further provided that no person shall pay the tax described in this article in an amount in excess of $1,050,000 in any tax year.
(E) The dressing and processing of food intended for human consumption by a person, shall not be considered manufacturing or compounding or preparing for sale, but the sale of these products shall be reported either as wholesale or retail sale, as the case may be.
(F) Persons who manufacture, compound or prepare products outside 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. If any person shall ship or transport his or her products or any part thereof out of the state without making sale of such products, the value of the products in the condition or form in which they exist immediately before transportation out of the state shall be the basis for the assessment of the tax imposed.
(Ord. 1276, passed 6-29-00; Am. Ord. 1437, passed 2-7-05)