§ 36-126.18. Processors.

In order to encourage and promote the development and growth within the city of business activities that qualify as manufacturing under federal guidelines but not under state law, effective on January 1, 1992, and for each calendar year thereafter, unless otherwise changed by city council, processors are exempt from the payment of the business license tax imposed by this article. For purposes of this section processor means (i) any operation where an article, whether owned by the processor or not, is subjected to some special treatment or method, by artificial or natural means, that effectuates a change in the article's form, chemical composition, physical appearance or ingredients and which enhances the article's value and makes it more usable or marketable (ii) and which operation qualifies as manufacturing under industry group numbers 201, 202, 267, 287, 344 or 347 of the standard industrial classification manual published by the United States office of management and budget. Any person or organization that engages in the replacement or assembly of parts, the repair or rebuilding of worn items or providing repair, personal or business services is not a processor for the purpose of this section.

(Ord. No. O-96-319, 12-10-96, eff. 1-1-97; Ord. No. O-97-230, 11-25-97, eff. 1-1-92)

(Ord. No. O-96-319, 12-10-96, eff. 1-1-97; Ord. No. O-97-230, 11-25-97, eff. 1-1-92)