Sec. 16A-76. Manufacturers; processors.
If the principal business engaged in is manufacturing and
machine work is incidental, the gross receipts may be reported
and included in the manufacturer's tax.
Every person conducting or engaging in any one or more
manufacturing, or processing occupations, within the city for
which no specific license is provided under any other section
of this chapter, including, but not by this particular enumeration
limiting the above general description, the following
businesses or trades, shall pay for the privilege an annual license
tax of one hundred dollars plus three cents for each one
hundred dollars of gross receipts, as hereinafter defined, not
in excess of five million dollars and one cent for each one hundred
dollars of such gross receipts in excess of five million dollars
from the business during the preceding calendar year:
Asphalt, or asphalt products, bricks, marble goods, tombstones.
Awnings, sails or tents.
Barrels, crates, boxes, hogsheads, veneers, veneer and
wood products.
Beds, bed springs, cots, mattresses, any or all.
Breads, cakes, pies and other bakery products.
Burlap, and cotton bags and barrel covers.
Canneries.
Caskets, coffins and burial vaults.
Cement and cement products.
Chemical or chemical products.
Cigarettes or tobacco products.
Clothing, hose, cotton, wool, silk, textile and textile products.
Coffee roasting or tea blending.
Confections.
Cork products and insulating materials.
Fertilizers or guano.
Flavoring extracts and syrups.
food for livestock.
Furniture, novelties, and wood products.
Gypsum and gypsum products.
Ice.
Ice cream.
Manufacturing, processing and assembling steel, iron and
metal products, any or all.
Motor vehicles or parts thereof.
Paints.
Pasteurization and bottling of milk, cream, milk products.
Planing and rolling mills.
Processing peanuts and peanut products.
Processing soy beans.
Sashes, frames, blinds or wood products, saw mills.
Other manufacturers and processors.
Nothing contained herein shall be construed to be a levy of tax
upon that portion of a manufacturer's goods, wares and merchandise
manufactured and sold at wholesale at the place of
manufacture. (4-7-69, § 53; 7-6-70.)
