[Code 1961 §10-19; CC 1976 §14-46]
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 in the City shall be held to be a "manufacturer" for the purpose of this Article, except as is or may be otherwise provided.
[Code 1961 §10-20; CC 1976 §14-47]
There is hereby levied a license tax upon the privilege of engaging, within the City, in the business of a "manufacturer" as that term is defined in Section 605.270, subject to the provisions, limitations and restrictions provided hereinafter.
[Code 1961, §10-21; CC 1976 §14-48; Ord. No. 94-83 §2, 12-13-1994]
It shall be the duty of every person engaged in the business of a manufacturer within the City, by the second (2nd) Monday of January of each year, to make application to the City Clerk for a license hereunder on forms furnished by the City Clerk, such license to be for the calendar year, or portion of the calendar year, in which said license is issued. It shall be the duty of said person so engaged in the business of a manufacturer to furnish to the City Clerk a sworn declaration, in writing, on said form provided showing the estimated aggregate amount of all gross receipts and sales which will be made by him/her during the then calendar year, except that any person who engages in the City in the business of a manufacturer for the first (1st) time hereafter shall then file the sworn declaration herein provided with respect to the remaining portion of his/her initial calendar year of operation. At the time of filing such sworn declaration, such person shall pay to the City Clerk the amount of license tax due on the basis of such declaration. Within thirty (30) days after the end of such calendar year, each person subject to the provisions of this Article shall file a corrected return, showing the exact amount of such gross receipts and sales, and shall pay any additional tax due for the year last ended under the provisions hereof. At the time of filing the above mentioned corrected return, showing the exact amount of such gross receipts and sales, such person shall be credited with, and there shall be applied on the following year's license tax due, under the provisions hereof, or at his/her option there shall be refunded to said person in cash, the amount of any overpayment. It is hereby, provided however, that the amount of deposit payment to be made by any person subject to this Article at the time of filing the aforementioned declaration containing estimates of the aggregate amount of all gross receipts and sales, shall not be less than fifty dollars ($50.00).
[Code 1961 §10-22; CC 1976 §14-49; Ord. No. 918, §1, 6-14-1965; Ord. No. 2300, §1, 9-29-1986]
A. 
There shall be levied and collected by the City Clerk, as a manufacturer's license tax for each calendar year, or portion thereof, on the aggregate sales by such manufacturer, as hereinabove, computed as follows:
1. 
On the first (1st) fifty thousand dollars ($50,000.00) or fraction thereof, the sum of fifty dollars ($50.00), which sum shall be the minimum tax hereunder.
2. 
In excess of fifty thousand dollars ($50,000.00), the sum of one dollar ($1.00) for each one thousand dollars ($1,000.00) or fraction thereof, in addition to the amount provided in Subsection (1) of this Section.
[1]
Editor's Note — As part of the editorial/legal review and conference of September, 2001, section 605.310 has been removed and left reserved for the future use of the city. Former section 605.310 derived from Code 1961 §10-23; CC 1976 §14-50.
[Code 1961 §10-24; CC 1976 §14-51]
The payment of the amounts specified herein and the issuance of the license herein provided for shall not be construed to permit the transfer of the said license to any other person.
[Code 1961 §10-24a; CC 1976 §14-52; Ord. No. 1022 §1, 9-11-1967]
The City Clerk shall furnish to each manufacturer obtaining a license under the provisions of this Article, a license decal, and the manufacturer shall place and keep the license decal in a conspicuous place on the front of the business premises, so that it may be readily seen from the outside by any officer of the City.
[Code 1961 §10-25; CC 1976 §14-53]
In case any person engaged in the business of manufacturing in the City shall fail, neglect, or refuse to deliver the sworn declaration in writing on a form to be provided by the City Clerk on or before the second (2nd) Monday of January to the City Clerk, and in case of a new business on or before engaging in the business of manufacturer or to pay the license and tax levied by this Article at the time provided, said person shall be deemed guilty of a misdemeanor.
[Code 1961 §10-26; CC 1976 §14-54]
It shall be the duty of each manufacturer to keep an account book with entries in ink of all sales made by him/her. These accounts shall be open to the inspection of the City Clerk to verify the returns made to the Clerk.
[Code 1961 §10-27; CC 1976 §14-55]
The statements or returns made to the City Clerk under the requirements of this Article shall not be made public, nor shall they be subject to the inspection of any person, except the Mayor, City Clerk, and members of the City Council.
[Code 1961 §10-28; CC 1976 §14-56]
The City Clerk shall carefully examine all statements filed by the manufacturer and shall prosecute all violations of this Article according to law. Before instituting any such prosecution, the manufacturer shall be given an opportunity to explain his/her statement and to correct it, if inadvertently made.
[Code 1961 §10-29; CC 1976 §14-57]
Any person who violates any provision of this Article shall be guilty of a misdemeanor. Each and every violation of the provisions of this Article shall constitute a separate offense.
[Code 1961 §10-31a; CC 1976 §14-58; Ord. No. 756 §1, 12-11-1961]
In addition to any other penalties, any person who is required to take out a license, or any person whose license has expired under the provisions of this Article, and notice has been given by the Clerk, shall if not paid within thirty (30) days after the expiration of such license, pay a penalty of twenty dollars ($20.00), and for every ten (10) days thereafter twenty dollars ($20.00) shall be added as a penalty until the party required to take out such license shall have complied with the provisions regulating licenses in this Article. This penalty shall be collected with the license by the Clerk and paid into the City Treasury.