[CC 2000 §3-5-1; CC 1974 §9-45]
As used in this Article, the following term shall have the prescribed
meaning.
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 different materials or who shall
purchase and sell manufactured articles such as he/she manufactures
or uses in manufacturing or the principal portion of whose business
consists of treating, processing, dyeing, laundering, cleaning, refining,
combining, fabricating, assembling or otherwise adding to the value
or appearance or improving commodities and other personal property
for himself/herself or others shall be held for the purpose of this
Article to be a "manufacturer", except as is or may be otherwise provided
by ordinance.
[CC 2000 §3-5-2; CC 1974 §9-46]
Every person coming within the definition of a "manufacturer"
shall, before doing or offering to do business as such, procure from
the City Collector a license therefor in conformity with the provisions
of this Article.
[CC 2000 §3-5-3; Ord. No. 674, 9-16-1985]
A.
The
Collector or his/her deputies shall, after September first (1st) and
before January first (1st) in each year, call on each and every person
coming within the definition of a "manufacturer" as provided herein
and notify him/her to furnish in the form designated by the City Collector
and it shall be the duty of such person coming within the said definition
of a "manufacturer", whether so notified or not, to furnish the City
Collector:
1.
A statement of the aggregate amount of sales made by him/her during
the calendar year immediately preceding January first (1st) of each
year; and
2.
A statement as to the greatest number of employees on hand on any
one (1) day in the calendar year immediately preceding January first
(1st) of each year; which statements shall be made in writing and
delivered to the City Collector, verified by the affidavit of the
manufacturer or officer of the corporation making it if residing in
the City and, if not, then by some credible person authorized to do
so and the amount of tax, including base fee and tax on said gross
sales, shall be paid to the Collector or his/her duly appointed deputy
at his/her office on or before March fifteenth (15th) of each year.
[CC 2000 §3-5-4; CC 1974 §9-48; Ord. No. 674, 9-16-1985; Ord. No. 923, 5-20-1996]
B.
Tax On Machinery And Equipment — Additional License Fee. In addition to the base fee established in Subsection (A) above, there shall be levied and collected on all tools, machinery and appliances of all manufacturers in the City an annual City tax of one-half of one percent (0.5%) on the value of such tools, machinery and appliances and, in addition to said base fee and tax, a license fee of one dollar ($1.00) on each of one thousand dollars ($1,000.00) or fraction thereof of gross sales made by such manufacturer at each place occupied for that purpose within the corporate limits of the City, but in no event shall less than fifty dollars ($50.00) be levied and collected on less than one thousand dollars ($1,000.00) of gross sales. This tax shall be paid every year by the manufacturer to the Collector as herein provided.
C.
Payment. The base fee herein described and additional tax
and the license tax on gross sales shall be paid by the manufacturer
prior to the issuance of the license as herein provided.
D.
Interpretation. The license tax hereunder shall include
the sum total of the base fee herein described. No license shall be
issued until the total license tax is paid.
[CC 2000 §3-5-5; CC 1974 §9-50]
A.
Expiration Of License. Each license issued under the provisions
of this Chapter shall expire on December thirty-first (31st) succeeding
the date of issuance of such license.
B.
Proration Of License Tax. Of the base license tax to be
paid for any such license, the applicant shall pay as many twelfths
(12ths) as there are months (part of a month counted as a month) remaining
from the date of the license issuance to the next succeeding January
first (1st).
C.
Separate Licenses Required. In the event that a "manufacturer",
as defined herein, operates more than one (1) place of business in
the City, separate taxes shall be paid on each place operated and
separate licenses must be obtained for each place of business.
[CC 2000 §3-5-6; CC 1974 §9-47]
No license shall be assignable or transferable.
[CC 2000 §3-5-7; CC 1974 §9-53]
It shall be the duty of each "manufacturer", as the term is
defined herein, to keep in a proper book of accounts and entered in
ink or other permanent writing or printing an account of all sales
made by him/her, which accounts shall always be open to inspection
by the City Collector to verify the returns made to him/her. The statements
or returns made to the City Collector under the requirements of this
Chapter shall not be made public nor shall they be subject to the
inspection of any person except City Officials.
