(A) All persons engaged in any trade, occupation, or profession within the county, when employed by another who employs as many as five persons on a full-time basis, shall pay a license fee measured by and equal to 1.25% of gross receipts paid for such service.
(B) All persons engaged in any trade, occupation, or profession within the county, for themselves, for profit or gain and who have as many as five or more full-time employees, shall pay a license fee measured by and equal to 1.50% of the net profit realized from such activity.
(C) Where salaries, wages, commissions, and other compensations under division (A) above are earned for work done or services performed or rendered both within and without the county, such license fee shall be computed by obtaining the percentage which the compensation for work performed or services rendered within the county bears to the total compensation earned.
(D) The net profits of business or professions from activities conducted in the county under division (B) above shall be computed as follows: multiply the entire net profit from all sources by a business allocation percentage to be determined by:
(1) Ascertaining the percentage which the gross receipts of the license from sale or service rendered within the county bears to the total gross receipts from sales or services rendered wherever made;
(2) Ascertaining the percentage which wages, salaries, and other personal service compensation for the period covered by the report for services performed or rendered within the county bears to the total wages, salaries, and personal service compensation for such period of all the licensee’s employees within and without the county; and
(3) Adding together the percentages determined in accordance with divisions (D)(1) and (D)(2) above, and dividing the total so obtained by two.
(E) It shall be unlawful for any person to engage in any trade, occupation, or profession within the county without withholding, reporting, and paying the license fees herein provided and required. Portions of this subchapter prescribing a penalty in the form of fine or imprisonment shall mean and include the individual members of a firm, partnership, or association, and the officers of any governmental body or agency or any corporation.
(Prior Code, § 60.003) (Ord. 86-2, passed 5-14-1986; Ord. 91-17, passed 11-27-1991)