Every person engaged in the profession of teaching music, dancing, dramatics, art, designing, dressmaking, mechanics, or any other fine art, occupation or trade, who does such from a fixed location within the city or who has no regularly established place of business where such teaching is carried on, 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. (Ord. 2141 § 10, 1977: Ord. 2063 § 2 (part), 1975).