(A) There is hereby levied and imposed a license tax upon all persons, both residents and non-residents of the city, engaged in any occupation, trade or profession, except those hereinafter exempted in the city, for the privilege of engaging in the occupation, trade or profession, or other activity, which license tax shall be measured by and be equal to 2% of the gross salaries, wages, commissions and other compensations earned by the persons for work done or services performed or rendered in the city.
(B) Where the salaries, wages, commissions and other compensations are earned for work done or services performed or rendered both within and without the city, the license tax shall be measured by the part of the salaries, wages, commissions and other compensations as is earned as a result of work done or services performed or rendered in the city. The license tax shall be computed by obtaining the percentage which the compensation for work performed or services rendered within the city bears to the total compensation earned.
(1977 Code, § 20-258) (Ord. 68-10, passed 6-24-1968; Ord. 83-38, passed 11-28-1983; Ord. 98-9, passed 6-22-1998)