(A) Real estate salespersons or brokers who are engaged in the business as employees rather than as independent contractors are not required to file a return for the commissions earned by them. The employer is required to deduct the tax from the commissions earned and remit the tax to the City Clerk.
(B) Real estate salespersons or brokers acting as independent contractors are subject to a license tax on their gross receipts in accordance with the rules and regulations pertinent in this article.
(1977 Code, § 20-280) (Ord. 68-10, passed 6-24-1968)