A. Fixed Place of Business Within the City. For every person engaged as a principal in the real estate brokerage business within the city, who engages in such business from a fixed place of business or base of operations within the city, 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 sum of twenty-five dollars shall be the minimum business tax under this subsection, and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by the number of persons engaged, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the number of persons engaged in business during the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.
For the purpose of this subsection, the words "persons engaged in business" shall be deemed and are declared to mean the maximum number of persons whether owners, partners, officers, employees (including persons engaging their services pursuant to a contract of employment), or any other category who are directly or indirectly paid for their services by the business for any one-day period during any part of the preceding business registration period. For the purpose of determining the number of persons engaged or employed in business, the person subject to the tax shall add together the number of persons engaged or employed on the first day of each of the immediate past twelve months and divide said sum by twelve. Provided, however, that part-time employees engaged or employed in the business one-half time or less of the regular work period shall not be so included.
B. No Fixed Place of Business Within the City. For every person engaged as a principal in the real estate brokerage business within the city, who engages in such business from a fixed place of business or base of operations not within the city, the business tax shall be 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 real estate brokerage business 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 § 12, 1977: Ord. 2063 § 2 (part), 1975).