§ 8A-206. Manufacturing, recycling, processing, etc.

(1)

Every person engaged in the business of manufacturing, processing, quarrying or mining must obtain a local business tax receipt under this section for each place of business and shall pay a local business tax as provided for in the schedule of taxes, Section 8A-223.1.

(2)

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

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 80-91, § 18, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 86-5, § 1, 2-4-86; Ord. No. 95-109, § 22, 6-20-95; Ord. No. 06-191, § 1, 12-19-06)