(A) If any person liable for any tax under §§ 39.058 or 39.059 shall ship or transport his or her products or any part thereof out of the city 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 city shall be the basis for the assessment of the tax imposed in such sections.
(B) The collector of business taxes shall prescribe equitable and uniform rules for ascertaining such value.
(Ord. passed 12-18-1998)