5.04.050 Imposition of the tax – Tax or fee levied.
A. Except as provided in subsection B of this section, there is hereby levied upon and shall be collected from every person a tax for the act or privilege of engaging in business activities within the City, whether the person’s office or place of business be within or without the City. The tax shall be in amounts to be determined by application of rates against gross proceeds of sale, gross income of business, or value of products, including byproducts, as the case may be, as follows:
1. Upon every person engaging within the City in business as an extractor, as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, extracted within the City for sale or for commercial or industrial use, multiplied by the rate of: 8/100 of 1 percent (.0008) and increasing to 12/100 of 1 percent (.0012) effective April 1, 2015. The measure of the tax is the value of the products, including byproducts, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the City.
2. Upon every person engaging within the City in business as a manufacturer, as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, manufactured within the City, multiplied by the rate of 8/100 of 1 percent (.0008) and increasing to 12/100 of 1 percent (.0012) effective April 1, 2015. The measure of the tax is the value of the products, including byproducts, so manufactured, regardless of the place of sale or the fact that deliveries may be made to points outside the City.
3. Upon every person engaging within the City in the business of making sales at wholesale, as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of such sales of the business without regard to the place of delivery of articles, commodities or merchandise sold, multiplied by the rate of 8/100 of 1 percent (.0008) and increasing to 12/100 of 1 percent (.0012), effective April 1, 2015.
4. Upon every person engaging within the City in the business of making sales at retail, as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of such sales of the business, without regard to the place of delivery of articles, commodities or merchandise sold, multiplied by the rate of 8/100 of 1 percent (.0008) and increasing to 12/100 of 1 percent (.0012) effective April 1, 2015.
5. Upon every person engaging within the City in the business of (a) printing, (b) both printing and publishing newspapers, magazines, periodicals, books, music, and other printed items, (c) publishing newspapers, magazines and periodicals, (d) extracting for hire, and (e) processing for hire; as to such persons, the amount of tax on such business shall be equal to the gross income of the business multiplied by the rate of 1/10 of 1 percent (.001) and increasing to 15/100 of 1 percent (.0015) effective April 1, 2015.
6. Upon every person engaging within the City in the business of making sales of retail services; as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of sales multiplied by the rate of 1/10 of 1 percent (.001) and increasing to 15/100 of 1 percent (.0015) effective April 1, 2015.
7. Upon every other person engaging within the City in any business activity other than or in addition to those enumerated in the above subsections; as to such persons, the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of 1/10 of 1 percent (.001) and increasing to 15/100 of 1 percent (.0015) effective April 1, 2015. This subsection includes, among others, and without limiting the scope hereof (whether or not title to material used in the performance of such business passes to another by accession, merger or other than by outright sale), persons engaged in the business of developing, or producing custom software or of customizing canned software, producing royalties or commissions, and rendering any type of service which does not constitute a sale at retail, a sale at wholesale, or a retail service.
B. The gross receipts tax imposed in this section shall not apply to any person whose gross proceeds of sales, gross income of the business, and value of products, including byproducts, as the case may be, from all activities conducted within the City is equal to or less than the following: (1) for those filing the City’s B&O tax returns quarterly, $5,000, increasing to $25,000, effective January 1, 2015, during any quarter; or (2) for those filing the City’s B&O tax returns annually, $20,000, increasing to $100,000, effective January 1, 2015, during any calendar year. Businesses changing City B&O tax reporting frequency to or from monthly, quarterly, or annual basis shall not receive any refund or credit for City B&O tax accrued, owed and/or paid before the change. (Ord. 2724 § 1, 2014; Ord. 2654 § 2, 2012; Ord. 2511 § 1, 2007; Ord. 2409 § 1, 2004).