[Code 1980 §14-96; CC 1990 §14-406]
Every person who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining or by the combination of raw materials, semi-finished or finished goods or shall purchase and sell manufactured articles such as he/she manufactures or uses in manufacturing shall be held to be a manufacturer for the purpose of this Article, except as is or may be otherwise provided by this Code or by ordinance.
[1]
Cross Reference — Definitions and rules of construction generally, §100.020.
[Code 1980 §14-97; CC 1990 §14-421]
It shall be unlawful for any person to engage in the conduct of any business as a manufacturer without procuring a license therefor and paying a license or occupational tax as prescribed by this Article.
[Code 1980 §14-98; CC 1990 §14-422]
Every manufacturer, as defined by Section 605.277, desiring to engage in such business in the City shall file with the Director of Finance on or before the last day of January of each year an application for a license for the ensuing year, on such forms as may be prescribed by the Director of Finance. Such application shall be accompanied by a statement showing the annual gross amount of all receipts during the preceding year. Such application shall be accompanied by the license fee which shall be the sum of fifty cents ($0.50) per one thousand dollars ($1,000.00) for the first (1st) one hundred fifty thousand dollars ($150,000.00) and one dollar ($1.00) for each one thousand dollars ($1,000.00) or fraction thereof in excess of one hundred fifty thousand dollars ($150,000.00) during the preceding calendar year; the minimum license fee shall be the sum of twenty-five dollars ($25.00).
[Code 1980 §14-99; CC 1990 §14-423]
Whenever any person shall first engage in the business of manufacturing in the City as defined by Section 605.277, it shall be his/her duty to make application to the Director of Finance for a license as prescribed by this Article and file with the Director of Finance his/her estimate of the gross amount of receipts during such year and pay the prescribed tax on such estimated return, calculated in the same manner as set forth in Section 605.283 the minimum license fee shall be the sum of twenty-five dollars ($25.00). Thereafter, on or before the last day of January of the following calendar year, such person shall file with the Director of Finance a statement of the actual amount of gross receipts during such year and pay the additional license fee for such year, if any. Such person shall at the same time file a statement giving like estimates for the succeeding calendar year and pay the license fee for such succeeding year based upon the estimates so made and on or before the last day of January of the following calendar year file a statement of the actual amount of gross receipts during such year and pay the balance of the license fee, if any, computed as set forth in this Article.