§ 110.26 RATE.
   The occupational license fee that is levied and imposed by this chapter is at the rate of:
   (A)   Employees. One and one-quarter percent of all compensation earned by an employee for labor, work or services provided in the city.
   (B)   Those not employees. 0.075% of gross receipts of everybody, other than employees, who is engaged in any franchise, trade, occupation, profession or other business in the city.
(Ord. 2007-08, passed 12-8-07; Am. Ord. 2014-03, passed 2-19-14; Am. Ord. 2018-06, passed 1-1-19)