Every person who at or from a place or base of operations located outside the city conducts, manages, carries on, or engages in, any business, trade, profession, occupation, or calling referred to in Section 4.06.020 shall pay a business tax of forty dollars per year unless otherwise specifically taxed by some other section of this title; provided, however, that nothing in this section shall apply to attorneys whose only business done in the city is in the courts operated in this city, nor to doctors whose only business done in the city is surgery and/or consultation in a regularly established hospital in the city, nor to any other business, trade, profession, occupation or calling where the activity is only occasional and incidental to that at the location outside of the city.
For the purposes of this section, "occasional and incidental" is described as not more than three incidents in the city in any year from, or as a part of, the activity at the place located outside of the city; provided, further, that any person subject to the business tax provisions of this section may, at his option, elect to be taxed under Section 4.06.020, as specified, based on gross receipts that are derived from or attributable to activities engaged in within the city, or, if applicable, the number of persons rendering services within the city. (Ord. 2141 § 2, 1977; Ord. 2063 § 2 (part), 1975).