§ 5.04.390. Manufacturer.

A.

Every person manufacturing or processing any goods, wares, merchandise, articles or commodities at a location within or outside of the City of Oakland and selling such items at retail and/or wholesale in the City of Oakland shall pay an annual business tax of sixty dollars ($60.00) per year or fractional part thereof for the first fifty thousand dollars ($50,000.00) or less of gross receipts less the value of raw materials, plus one dollar and twenty cents for each additional one thousand dollars ($1,000.00) of gross receipts less the value of raw materials or fractional part thereof in excess of fifty thousand dollars ($50,000.00), or the value of the partially completed product at the time it enters the manufacturing process within the city.

B.

Subject to the appointment provisions set forth in Section 5.04.570 of this Municipal Code, whenever the process of manufacturing goods, wares, merchandise, articles or commodities at a location within the City of Oakland does not result in a finished product, or its results in a finished product, but does not result in gross receipts, the following alternate method of calculating business tax under this section shall be used:

Each person taxed under this subsection shall pay a business tax of sixty dollars ($60.00) per year or fractional part thereof for the first fifty thousand dollars ($50,000.00) or less of all expenses incurred in the manufacturing process at the business location within the city, plus one dollar and twenty cents ($1.20) for each additional one thousand dollars ($1,000.00) or fractional part thereof in excess of fifty thousand dollars ($50,000.00) on the total of all expenses incurred in the manufacturing process at the business location within the city, including, but not limited to payroll, utilities, depreciation, and rent. (Res. 77339 § 2, 2002: prior code § 5-1.34)