§ 427. Manufactured buildings.

(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, including site preparation, moving to the site, and/or set-up, upon every person engaging or continuing in the business activity of selling manufactured buildings within the City. Such business activity is deemed to occur at the business location of the seller where the purchaser first entered into the contract to purchase the manufactured building.

(b)

Sales of used manufactured buildings are not taxable.

(c)

The sale prices of furniture, furnishings, fixtures, appliances, and attachments that are not incorporated as component parts of or attached to a manufactured building are exempt from the tax imposed by this section. Sales of such items are subject to the tax under section 460.

(d)

Under this section, a trade-in will not be allowed for the purpose of reducing the tax liability.

(Ord. No. 2728, § 10, 12-19-94; Ord. No. 2789, § 8, 6-5-95; Ord. No. 3569, § 8, 5-26-04; Ord. No. 4374, § 8, 11-26-18, eff. 2-1-19)

Editor's note

Ord. No. 3569, § 21(6), adopted May 26, 2004, provided that with respect to manufactured buildings, Section 427, Appendix C, the increase tax rate imposed by this ordinance shall not apply to gross income derived from any contract (or similar arrangement or undertaking) executed or committed to, or where a binding bid has been submitted prior to July 1, 2004. As to such activities, the former tax rate of 1.4% shall apply and the increased tax rate of 1.65% shall apply only to such activities undertaken on or after July 1, 2004.