(A) Railroad employees who perform all of their work within the city limits are subject to a license tax under this article upon their entire gross earnings.
(B) Where the employees are both within and without the city, the license tax shall be measured by the proportionate share of their gross earnings representing service within the city.
(C) Where the work of the employees is preponderantly outside the city, the employee shall not be deemed to be engaged in a service within the city.
(D) Officers and supervisors personnel whose headquarters is in the city and whose occupations regularly require part of the work to be done outside the city shall be allowed to prorate the compensation on which a license is due, for that part of the work done within the city. There shall be no proration of compensation for employees headquartered within the city where travel is only incidentally connected with the occupation. Individual cases of claimed exemption under this subsection shall be subject to review by the City Manager.
(E) No license tax shall be due on compensation of railroad employees for sick leave.
(F) The fact that any particular railroad employee affected by the regulations of this section may be engaged in interstate commerce, is not relevant in determining the subjectability to a license tax of compensation received by him or her.
(1977 Code, § 20-277) (Ord. 68-10, passed 6-24-1968)