§ 420. Feed at wholesale.

(a)

The tax rate shall be at an amount equal to one and seven and one-half tenths percent (1.75%) of the gross income from the business activity upon every person engaging or continuing in the business of the sale of feed, salt, vitamins, and other additives to feed, to persons engaged in the raising or feeding of livestock or poultry purchased or raised for slaughter, with no deduction for the income derived from the "resale" of such feed.

(b)

The tax imposed by this section shall not apply to:

(1)

Out-of-city sales.

(2)

Out-of-state sales.

(Ord. No. 2272, § 6, 11-27-89; Ord. No. 2789, § 6, 6-5-95; Ord. No. 3569, § 6, 5-26-04; Ord. No. 4374, § 6, 11-26-18, eff. 2-1-19)

Editor's note

Ord. No. 3569, § 21(4), adopted May 26, 2004, provided that with respect to feed at wholesale, Section 420, Appendix C, the increased tax rate imposed by this ordinance shall apply to gross income derived from feed delivered to a purchaser or customer on or after July 1, 2004.