a. Upon every person engaging within this city in the business of making sales at wholesale, except persons taxable under subsection (b) of this section, as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds of such sales of the business without regard to the place of delivery of articles, commodities or merchandise sold, multiplied by the rate of .0011; provided, that as of January 1, 1993, the tax herein on making of sales at wholesale is reduced by the percentage shown on the chart in Exhibit A, attached to Ordinance M-3003 and on file in the office of the city clerk, and it shall be reduced by an additional amount each January 1st thereafter, as shown on said chart, until such tax has been eliminated.

b. Upon every person engaging within this city in the business of (1) printing and publication of newspapers, periodicals or magazines, (2) building, repairing or improving any publicly owned street, place, road, highway, bridge or trestle which is used, primarily, for foot or vehicular traffic, as to such persons, the amount of tax on such business shall be equal to the gross income of the business multiplied by the rate of .0011; provided, that as of January 1, 1993, this tax is reduced by the percentage shown on the chart in Exhibit A attached to Ordinance M-3003 and on file in the office of the City Clerk, and it shall be reduced by an additional amount each January 1st thereafter, as shown on the attached chart, until such tax has been eliminated;

c. Upon every person engaging in business within this city as a manufacturer, as to such persons the amount of the tax with respect to such businesses shall be equal to the value of the products, including byproducts, so manufactured, multiplied by the rate of .00022, regardless of the place of sale or the fact that deliveries may be made to points outside the state; provided, that as of January 1, 1993, this tax is reduced by the percentage shown on the chart in Exhibit A attached to Ordinance M-3003 and on file in the office of the City Clerk, and it shall be reduced by an additional amount each January 1st thereafter, as shown on the attached chart, until such tax has been eliminated;

d. Except as provided in subsections (c) and/or (e) of this section, upon all persons engaging within this city in any business activity other than or in addition to those enumerated in other subsections of this section, and including national banks, state banks, trust companies, mutual savings banks, building and loan associations, savings and loan associations and other financial institutions including loan companies, all subject to and in accordance with the definitions, deductions and exemptions set forth in RCW Chapter 82.04, insofar as the same may be applicable, and in accordance with RCW 82.14A.010, as amended, as to such persons the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of .0011; provided, that as of January 1, 1993, this tax is reduced by the percentage shown on the chart in Exhibit A attached to Ordinance M-3003 and on file in the office of the City Clerk, and it shall be reduced by an additional amount each January 1st thereafter, as shown on the attached chart, until such tax has been eliminated;

e. Upon every person engaging within this city in any professional activities other than or in addition to those enumerated in subsections (a), (b), (c), (d) or (f) of this section, as to such persons the amount of tax on account of such activities shall be equal to the gross income of the business or professional activity, multiplied by the rate of .0022. Included within the professional activities, but not limited thereof, upon which the license fee or tax is paid at .0022 as provided in this section are the following: physicians, veterinarians, dentists, lawyers, accountants, engineers, architects, optometrists, real estate brokers and bond brokers; provided, that as of January 1, 1993, this tax is reduced by the percentage shown on the chart in Exhibit A attached to Ordinance M-3003 and on file in the office of the City Clerk, and it shall be reduced by an additional amount each January 1st thereafter, as shown on the attached chart, until such tax has been eliminated;

f. Upon every person engaged within the city in "competitive telephone business," as to such persons the amount of tax shall be equal to the gross income of the business multiplied by the rate of .0011; provided, that as of January 1, 1993, this tax is reduced by the percentage shown on the chart in Exhibit A attached to Ordinance M-3003 and on file in the office of the City Clerk, and it shall be reduced by an additional amount each January 1st thereafter, as shown on the attached chart, until such tax has been eliminated;

g. Every person engaged in activities which are within the purview of two or more subsections of this section shall be taxable under each paragraph applicable to the activities engaged in; provided, that persons taxable under (a), (b), (d), (e) or (f) of this section shall be not taxable under (c) with respect to manufacturing the goods so sold. The tax imposed at (c) on the process of manufacturing shall be collected only from persons in the city who are not liable for the tax imposed at (a) on the wholesale sale of the articles so manufactured. In no event shall any taxpayer be liable for double taxation from application of both (a) and (c), but if any activities are subject to the tax under more than one of the subsections in this section, then such activities shall be taxed at the highest applicable rate. (Ord. M-3003 §1, 1992: Ord. M-2794 §3, 1988; Ord. M-2265 §2, 1981: Ord. M-2258 §8, 1981; Ord. M-1693 §1, 1976: Ord. M-1555 §1, 1974: Ord. M-1329 §1, 1972: Ord. M-769 §2, 1965: Ord. M-203 §§3 and 4, 1954)