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908. 1,L/~NUPACTURERS.
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<br />Section 908.1. Definition.
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<br />Section 908.2. License required.
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<br />Section 908.3. Application for license, license fee.
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<br />Section 908.4. License fee for manufacturers beginning
<br /> business during the year.
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<br /> Section 908.5. Penalty.
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<br /> Section 908.1. Definition~ Every person, firm or corporation who shall
<br />hold or purchase personal property for the purpose of adding to the value thereof
<br />by any process of manufact~ring, refining, or by the combination of raw materials,
<br />semifinished or finished goods, or shall purchase and sell manufactured articles
<br />such as he manufactures or uses in manufacturing, shall be held to be a manu-
<br />facturer for the purposes of this article, except as is or may be otherwise provided
<br />by ordinance.
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<br /> Section 908,2. License required: It shall be unlawful for any person,
<br />firm or corporation to engage in the conduct of any business as a manufacturer
<br />without procuring a license therefor and paying a license or occupational tax, as
<br />hereinafter prescribed.
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<br /> Section 908.3. Application for license, license fee: Every manufacturer,
<br />as herein defined, desiring to en~age in such business in the city shall file with
<br />the director of finance on or before the last day of April of each calendar year
<br />an application for a license for the ensuing year, on such forms as may be pre-
<br />scribed by the director of finance, Said application shall be accompanied by a
<br />statement showing the greatest amount in value of raw materials, goods in process,
<br />and finished products, machinery and equipment, excluding motor vehicles, separately
<br />stated, on hand on any one day during the preceding year, together with a statement
<br />of the annual gross amount of all receipts during the preceding year. Said appli-
<br />cation shall be accompanied by the license fee, which shall be computed as follows:
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<br /> An ad valorem tax of twenty five cents on each one hundred dollars of the
<br />aggregate value of raw materials, goods in process and finished products, machinery
<br />and equipment, excluding motor vehicles, as shown by said application, and a tax
<br />of one dollar on each one thousand dollars or part thereof in value of annual gross
<br />receipts for the preceding year; provided, however, the minimem license fee shall be
<br />the sum of fifteen dollars.
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<br /> Section 908.4. License fee for manufacturers beginning business during the
<br />year: l'~enever any person, firm or corporation shall first engage in the business
<br />of manufacturing in the city, as herein defined, it shall be his duty to make
<br />application to the director of finance for a license as herein prescribed and file
<br />with the director of finance his estimate of the greatest amount in value of raw
<br />materials, goods in process and finished products, machinery and equipment, ex-
<br />cluding motor vehicles licensed for highway use, separately stated, he will have om
<br />hand on any day during the calendar year, as well as the gross amount of receipts
<br />during such year, and pay the tax on such estimated return, calculated in the saree
<br />manner as set forth in the preceding section except that the amount of ad valorem
<br />tax remitted shall be such a fraction of the full annual tax as the time frem the
<br />day on which the business was commenced to the last day of December next succeedins
<br />bears to one year; provided, however, that the minimum license fee shall be the
<br />sum of fifteen dollars. Thereafter on or before the last day of April of the
<br />follow;ins calendar year such person, firm or corporation shall file with the
<br />director of finance a statement of the greatest amount in value of raw materials,
<br />goods in process and finished products, machinery and equipment, excluding motor
<br />vehicles licensed for highway use, separately stated, actually on hand on any one
<br />day during said year, as well as the actual amount of gross receipts during said
<br />year, and pay the additional license fee for such year, if any. Such person, fica
<br />or corporation shall at the same time file a statement giving like estimates for the
<br />succeeding calendar year, and pay the license fee for such succeeding year based
<br />upon the estimates so made, and on or before the last day of April of the followin
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