[R.O. 2011 §5.48.010; Prior Code §18-50; Ord. No. 3772 §1]
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 Chapter, except as is or may
be otherwise provided by this Code or by ordinance.
[R.O. 2011 §5.48.020; Prior Code §18-51; Ord. No. 3772 §1]
It is 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 Chapter.
[R.O. 2011 §5.48.030; Prior Code §18-52; Ord. No. 3772 §1; Ord. No. 4890 §1; Ord.
No. 5256 §1, 11-3-1980]
Every manufacturer, as defined by Section 605.320, desiring to engage in such business in the City shall file with the Director of Finance on or before the last day of April of each calendar 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 greatest amount in value of raw materials, goods in process, and finished products, machinery and equipment, excluding motor vehicles, separately stated, on hand on any one (1) day during the preceding year, together with a statement of the annual gross amount of all receipts during the preceding year. Such application shall be accompanied by the license fee which shall be computed as follows:
An ad valorem tax of thirty cents ($0.30) on each one hundred
dollars ($100.00) of the aggregate value of raw materials, goods in
process and finished products, machinery and equipment, excluding
motor vehicles, as shown by such application; and a tax of one dollar
sixteen cents ($1.16) on each one thousand dollars ($1,000.00) thereof
in value of annual gross receipts for the preceding years; provided
that the minimum license fee shall be the sum of thirty dollars ($30.00).
[R.O. 2011 §5.48.040; Prior Code §18-53; Ord. No. 3772 §1; Ord. No. 4891 §1; Ord.
No. 5252 §1, 11-3-1980]
Whenever any person shall first engage in the business of manufacturing in the City, as defined by Section 605.320, it shall be his/her duty to make application to the Director of Finance for a license as prescribed by this Chapter, and to pay a minimum license fee of thirty dollars ($30.00). Thereafter, on or before the last day of April of each calendar year, such person shall file with the Director of Finance a statement of the greatest amount in value of raw materials, goods in process and finished products, machinery and equipment, excluding motor vehicles licensed for highway use, separately stated, actually on hand on any one (1) day during such year, as well as the actual amount of gross receipts during such year, and pay the license tax computed upon such gross receipts, inventories and equipment according to the schedules set forth in Section 605.340.
