§ 42-119. Manufacturing, processing, quarrying and mining.

(a)

Every person engaged in the business of manufacturing, processing, quarrying or mining must obtain a business tax receipt under this section. The amount of the business tax shall be determined by the maximum number of persons actually employed, or to be employed, during the tax year in the county in which the work is performed and shall be at the following rates:

(1)

One to ten employees: $20.60.

(2)

Over 11 employees: $27.55.

(b)

No business tax receipt shall be required under this section where the manufacturing, processing, quarrying or mining is incidental to and part of some other business classification for which a business tax receipt is required by this article and is carried on at the place of business taxed under such classification.

(Code 1982, § 1-12-33; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 05-014, pt. A, 8-2-2005; Ord. No. 07-016, pt. A, 9-4-2007)