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 electric power not produced by public utilities taxable under other provisions of this article, the amount of tax is to be equal to the value of the article, substance, commodities or electric power derived from the sale thereof by the manufacturer or person compounding or preparing the same except as hereinafter provided, multiplied by a rate of three tenths of one percent (.3%). The measure of this tax is the value of the entire products manufactured, compounded or prepared in the 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.
(Ord. 299. Passed 5-15-06.)