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(b) At the rate of two per cent (2%) of the cost of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this City; provided, there shall be no duplication of the tax and, provided further, that the maximum tax imposed or to be collected on the cost price of each item or article of tangible personal property used, consumed, distributed, or stored for use or consumption in this City shall not exceed fo~tr dollars ($4.00) for any such item or article. (c) At the rate of two per cent (2%) of the gross proceeds derived from the lease or rental of tangible personal property, as defined herein, where the lease or rental of such property is an established business, or part, of an established business, or the same is in- cidental or germane to said business; provided, that the maximum tax imposed or to be collected on the pro- ceeds derived from each lease or rental of tangible personal property shall not exceed four dollars ($4.00) for any such lease or rental. (d) At the rate of two per eent (2%) of the monthly lease or rental price paid by lessee or rentee or con- tracted, or agreed to be paid by lessee or rentee, to the owner of tangible personal property; provided, that the maximum tax imposed or to be collected on each such monthly lease or rental price shall not exceed four dollars ($4.00) for any such monthly lease or rental pr~Ceo (e) At the rate of two per cent (2%) of the gross sales of all services taxable under this Ordinance; pro- vided, that the maximum tax imposed or to be collected on the sale price of each such service shall not exceed four dollars ($4.00) for any such service. No services are taxible under this Ordinance except those expressly enumerated and made so taxable. (f) Provided, that where a manufacturer, producer, compounder or contractor, erects or applies tangible personal property which he has manufactured, produced, compounded or severed from the earth, fo~ the account of or under contract with the owner of realty or other property, such person so using the tangible personal property shall pay the tax herein levied on the fair .market value of such tangible personal property when used, without any deductions whatsoever. The said tax shall be collected from the dealer as defined in this Ordinance and paid at the time and in the m~er hereinafter provided.