[R.O. 2012 §605.260; Ord. No. 205 §26(14.26), 2-14-1984]
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 purposes of this Article, except as is or may
be otherwise provided by this Chapter or by ordinance.
[R.O. 2012 §605.270; Ord. No. 205 §27(14.27), 2-14-1984]
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.
[R.O. 2012 §605.280; Ord. No. 205 §28(14.28), 2-14-1984]
Every manufacturer, as defined by Section 605.240, desiring to engage in such business in the City shall file with the City Administrator or his/her designee 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 City Administrator or his/her designee. Such application shall be accompanied by a statement showing the annual gross amount of all receipts during the preceding calendar year. Such application shall be accompanied by the license fee, which shall be the sum of twenty-five cents ($0.25) 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).
[R.O. 2012 §605.290; Ord. No. 205 §29(14.29), 2-14-1984]
Whenever any person shall first engage in the business of manufacturing in the City, as defined by Section 605.240, it shall be his/her duty to make application to the City Administrator or his/her designee for a license as prescribed by this Article and file with the City Administrator or his/her designee 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 605.260. 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 City Administrator or his/her designee 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 on or before the last day of January of the following calendar year.
