(A) 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 in part, any article, substance, commodity, or electric power not produced by public utilities taxable under provisions of this subchapter, the amount of the tax shall be equal to the value of the article, substance, commodities, 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 hereinafter provided, multiplied by the rate of 0.025%. 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.
(B) It is further provided, however, that in those instances in which the same person partially manufactures products within this city and partially manufactures such products outside this city, the measure of the tax under this section shall be that proportion of the sale price of the manufactured product that the payroll costs of manufacturing within this city bears to the entire payroll cost of manufacture of the articles. Such proportion shall be determined upon petition to the collector of business taxes for clarification.
(Ord. passed 6-8-2017)