(A) A registered nurse, except as provided in subsection (B) of this section, is in the same status as any other professional person and is required to file a return. A registered nurse may deduct the actual expense incurred from the earning of his or her fees. Deductible items are such expenses as are recognized as deductions by the Internal Revenue Service and the Department of Revenue.
(B) A registered nurse regularly employed by a hospital, institution, business entity or individual is subject to the withholding provisions of this article.
(1977 Code, § 20-282) (Ord. 68-10, passed 6-24-1968)