The privilege taxes imposed in Section 787.02 shall apply to the following classification of persons:
(a) Production of Natural Resource Products. Upon every person engaging or continuing within the City in the business of producing for sale, profit or commercial use any natural resource products, such as coal, limestone or sandstone, quarried or mined, blast furnace slag, gravel or other mineral product, not quarried or mined, timber or other natural resource products.
(b) Manufacturing or Compounding Products. 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.
(c) Selling Tangible Property; Exemptions. Upon every person engaging or continuing within the City in the business of selling at retail or selling at wholesale, any tangible property whatsoever, real or personal, including the sale of food, and services incident to the sale of food in hotels, restaurants, cafeterias, confectioneries, and other public eating houses, except 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.
(d) Contracting. Upon every person engaging or continuing within the City in the business of contracting.
(e) Conducting Amusement Activities. Upon every person engaging or continuing within the City in the business of operating an amusement park, dance hall, skating rink, radio broadcasting station or any other place at which amusements are offered to the public.
(f) Service Business or Calling Not Otherwise Specifically Taxed.
Upon every person engaging or continuing within the City in any
service business or calling not otherwise specifically taxed under this article.
(g) Business of Furnishing Property for Hire. Upon every person engaged or continuing within the City in the business of furnishing any real or tangible personal property, which has a tax situs in this City, or any interest therein, for hire, loan, lease or otherwise, whether the return be in the form of rentals, royalties, fees or otherwise. The term "tangible personal property", as used herein, shall not include money or public securities.
(Ord. 2408. Passed 8-14-56.)
(h) Banking or Financial Business. Upon every person engaging or continuing within the City in the business of banking or financial business.
(Ord. 5020. Passed 4-21-71.)