6.04.050 Imposition of the tax – Tax or fee levied.
Except as provided in BMC 6.05.040(D), there is hereby levied upon and shall be collected from every person a tax for the act or privilege of engaging in business activities within the city, whether the person’s office or place of business be within or without the city. The tax shall be in amounts to be determined by application of rates against gross proceeds of sale, gross income of business, or value of products, including byproducts, as the case may be, as follows:
A. Upon every person engaging within the city in business as an extractor, the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, extracted within the city for sale or for commercial or industrial use, multiplied by the rate of seventeen one-hundredths of one percent. The measure of the tax is the value of the products, including byproducts, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the city.
B. Upon every person engaging within the city in business as a manufacturer, the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, manufactured within the city or processed, multiplied by the rate of seventeen one-hundredths of one percent. The measure of the tax is the value of the products, including byproducts, so manufactured or processed, regardless of the place of sale or the fact that deliveries may be made to points outside the city.
C. Upon every person engaging within the city in the business of making sales at wholesale, the amount of tax with respect to such business shall be equal to the gross proceeds of such sales of the business without regard to the place of delivery of articles, commodities or merchandise sold, multiplied by the rate of seventeen one-hundredths of one percent.
D. Upon every person engaging within the city in the business of making sales at retail or retail services, the amount of tax with respect to such business shall be equal to the gross proceeds of such sales of the business without regard to the place of delivery of articles, commodities or merchandise sold, multiplied by the rate of seventeen one-hundredths of one percent.
E. Upon every other person engaging within the city in any business activity other than or in addition to those enumerated in the above subsections, the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of forty-four one-hundredths of one percent. This subsection includes, among others, and without limiting the scope hereof (whether or not title to material used in the performance of such business passes to another by accession, merger or other than by outright sale), persons engaged in the business of developing or producing custom software or of customizing canned software, producing royalties or commissions, and persons engaged in the business of rendering any type of service which does not constitute a sale at retail or a sale at wholesale. [Ord. 2004-12-083; Ord. 2002-12-105].