(A) The license fee is imposed on both residents and nonresidents of the city at the rate of 1% of all compensation earned for work done or services performed or rendered in the city.
(B) The following are subject to the license fee: compensation received by an individual, whether directly or through an agent and whether in cash or in property, for services rendered as:
(1) An officer, agent or employee, or both, of a corporation, including a corporation of the first or non-profit class, joint stock association or joint stock company;
(2) An officer, agent or employee, as distinguished from a partner or member, of a partnership, limited partnership or any form of unincorporated enterprise owned by one or more persons;
(3) An agent employee, as distinguished from the proprietor of a business, trade or profession conducted by an individual owner;
(4) An officer, agent or employee, whether elected, appointed, enlisted or commissioned of a governmental administration, agency, arm, authority, board, body, branch, bureau, department, division, section or unit of the state, or any of the political subdivisions thereof, or those of any other state;
(5) An officer, agent or employee, whether elected or appointed, of a governmental administration, agency, arm, authority, board, body, branch, bureau, department, division, section or unit of the United States government or of a corporation created and owned or controlled by the United States government, or any of its agencies or those of any foreign company or dependency; and
(6) An officer, agent or employee of any other entity.
(C) In the case of individuals whose compensation is earned for services performed both within and without the city and who receive subject payments as set forth in the foregoing rules and regulations, the provisions of § 114.042 apply.
(Ord. 220.7-6-2008, passed 6-25-2008)