(a) The tax rate
shall be at an amount equal to ____ percent (___%) 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.
