A. Fixed Place of Business Within the City. Every person engaged in the business or occupation of gardener within the city, who engages in such business from a fixed place of business or base of operations within the city, shall pay a business tax of twenty-five dollars per year for the first two persons or less who are engaged or employed in such business, plus ten dollars per year for each of the next ten persons and five dollars per year for each person in excess of twelve.
B. No Fixed Place of Business Within the City. Every person engaged in the business or occupation of gardener within the city, who engages in such business from a fixed place of business or base of operations not within the city, shall pay a business tax of forty dollars per year.
C. Election of Tax Based on Personnel. Every person not having a fixed place of business or base of operations within the city who engages in the business or occupation of gardener within the city may, at his option, elect to be taxed under Section 4.06.020, classification "B," based on the number of persons rendering services within the city. (Ord. 2141 § 7, 1977: Ord. 2063 § 2 (part), 1975).