For every person engaged in the business of operating a massage establishment, the business tax shall be 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.
The meaning of the word "persons," as used herein, shall include every person performing massage services or engaging in the practice of the occupation of a masseur or masseuse upon the public at such establishment, whether or not such person is so engaging in such services as an employee, agent, independent contractor or owner. (Ord. 2141 § 8, 1977: Ord. 2063 § 2 (part), 1975).