(A) Real estate salespersons or brokers who are engaged in business as employees rather than independent contractors are not required to file a return for the commissions earned by them. The employer is required to deduct the fee from the commissions earned and remit the same to the Finance Officer.
(B) Real estate salespersons or brokers acting as independent contractors are subject to a license fee on their wages, salaries or earnings in accordance with the rules and regulations and definitions of this chapter.
(Ord. 220.7-6-2008, passed 6-25-2008)