(A) Upon every person engaging within tins city in the business of selling any tangible property whatsoever, real and personal, including the sale of food and the services incident to the sale of food in hotels, restaurants, cafeterias, confectionaries, and other public eating houses, excepting sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or of selling stocks, bonds, or other evidences of indebtedness, there is likewise hereby levied, and shall be collected, a tax equivalent to 0.20% of the gross income of the business except that in the case of a wholesaler, the tax shall be equal to 0.15% of the gross income of the business. A person exercising any privilege taxable under §§ 39.058 or 39.059 and engaging in the business of selling his or her natural resources or manufactured products at retail in this city shall be required to make returns of gross proceeds of such retail sales and pay the tax imposed in this section for the privilege of engaging in the business of selling such natural resources or manufactured products at retail within this city. But any person exercising any privilege taxable under §§ 39.058 or 39.059 and engaging in the business of selling his or her natural resources or manufactured products to manufacturers or wholesalers and, in the case of limestone, sand, gravel, or other mineral product, to commercial consumers, shall not be required to pay the tax imposed in this section for the privilege of selling such natural resource products or manufactured products at wholesale.
(B) Manufacturers exercising any privilege taxable under § 39.059 shall not be required to pay the tax imposed in this section for the privilege of selling their manufactured products for delivery outside of the city, but the gross income derived from the sale of such manufactured products outside of this city shall be included in determining the measure of the tax.
(C) The provisions of this subchapter shall not apply to performances sponsored by churches, charitable, civic, patriotic or religious associations, schools, or academic institutions.
(Ord. passed 12-18-1998)