(A) Railroad employees who perform all of their work within the limits of the city are subject to the license fee upon their entire gross earnings.
(B) Where these employees serve both within and without the city, the license fee shall be measured by the proportionate share of their gross earnings representing service within the city.
(C) Where the work of such an employee is preponderantly outside the city, the employee shall not be deemed to be engaged in a service within the city.
(D) Officers and supervisory personnel whose headquarters are within the city and whose occupations regularly require part of the work to be done outside the city shall be allowed to prorate the compensation on which a license is due for that part of the work done within the city. There shall be no proration of compensation for employees headquartered within the city where travel is only incidentally connected with the occupation. Individual cases of claimed exemption under this division shall be subject to review by the Finance Officer.
(E) No license fee shall be due on compensation of railroad employees for sick leave.
(F) The fact that any particular railroad employee affected by the foregoing regulations may be engaged in interstate commerce is not relevant in determining the subjectability of compensation received by him or her.
(Ord. 220.7-6-2008, passed 6-25-2008)