§ 114.002 OCCUPATIONAL LICENSE FEE; ON WHOM IMPOSED.
   (A)   There is hereby levied and imposed an annual license fee upon all employees in the city for the privilege of engaging in such occupation, trade, profession or other activity, which license fee shall be measured by and be equal to 1% of the gross salaries, wages, commissions and other compensations earned by such persons for work done or services performed or rendered in the city.
   (B)   Where such salaries, wages, commissions and other compensations are earned both within and without the city, the provisions of § 114.042 apply.
(Ord. 220.7-6-2008, passed 6-25-2008)