§ 425. Job printing.

(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 job printing, which includes engraving of printing plates, embossing, copying, micrographics, and photo reproduction.

(b)

The tax imposed by this section shall not apply to:

(1)

Job printing purchased for the purpose of resale by the purchaser in the form supplied by the job printer.

(2)

Out-of-city sales.

(3)

Out-of-state sales.

(4)

Job printing of newspapers, magazines, or other periodicals or publications for a person who is subject to the tax imposed by subsection 435(a) or an equivalent excise tax; provided further that said person is properly licensed by the taxing jurisdiction at the location of publication.

(5)

Sales of job printing to a qualifying hospital, qualifying community health center or a qualifying health care organization, except where the property sold is for use in activities resulting in gross income from unrelated business income as that term is defined in 26 U.S.C. Section 512.

(6)

(Reserved)

(Ord. No. 2272, § 7, 11-27-89; Ord. No. 2728, § 9, 12-19-94; Ord. No. 2789, § 7, 6-5-95; Ord. No. 3140, § 1(4), 5-18-98; Ord. No. 3569, § 7, 5-26-04; Ord. No. 4374, § 7, 11-26-18, eff. 2-1-19)

Editor's note

Ord. No. 3569, § 21(5), adopted May 26, 2004, provided that with respect to job printing, Section 425, Appendix C, the increased tax rate imposed by this ordinance shall apply to gross income received from printed material delivered to the customer on or after July 1, 2004.