s. Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like.
t. Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying.
u. Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers.
v. Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold.
w. Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water.
x. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel.
y. Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction.
Sec. 2. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereunder prescribed as follows:
a. On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule:
| Amount of Gross Sales/ Receipts For the Preceding Calendar Year: | ! Tax Per Annum |
|---|---|
| Less than 10,000.00 | 199.65 |
| 10,000.00 or more but less than 15,000.00 | 266.20 |
| 15,000.00 or more but less than 20,000.00 | 365.20 |
| 20,000.00 or more but less than 30,000.00 | 532.40 |
| 30,000.00 or more but less than 40,000.00 | 798.60 |
| 40,000.00 or more but less than 50,000.00 | 997.70 |
| 50,000.00 or more but less than 75,000.00 | 1,597.20 |
| 75,000.00 or more but less than 100,000.00 | 1,996.50 |
| 100,000.00 or more but less than 150,000.00 | 2,662.00 |
| 150,000.00 or more but less than 200,000.00 | 3,327.50 |
| 200,000.00 or more but less than 300,000.00 | 4,658.50 |
| 300,000.00 or more but less than 500,000.00 | 6,655.00 |
| 500,000.00 or more but less than 750,000.00 | 9,680.00 |
| 750,000.00 or more but less than 1,000,000.00 | 12,100.00 |
| 1,000,000.00 or more but less than 2,000,000.00 | 16,637.50 |
| 2,000,000.00 or more but less than 3,000,000.00 | 19,965.00 |
| 3,000,000.00 or more but less than 4,000,000.00 | 23,958.00 |
| 4,000,000.00 or more but less than 5,000,000.00 | 27,961.00 |
| 5,000,000.00 or more but less than 6,500,000.00 | 29,493.75 |
| 6,500,000.00 or more | At a rate not exceeding Forty Five
percent (45%) of one percent (1%) |
The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section.
b. On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules:
