(A) There is hereby levied and imposed an annual license fee upon all persons, associations, corporations or other activity in the city for the privilege of engaging in such occupation, trade, profession or other activity which license fee shall be measured by, and be equal to 2% of the gross salaries, wages, commissions and other compensations earned by such persons for the work done or services performed or rendered in the city, and 0.15% of all gross sales or gross income (after deductions for state sales tax) of all businesses, professions or occupations from activities conducted in the city, with a cap of $2,500.
(B) Where such salaries, wages, commissions and other compensations or gross receipts are earned for work done or services performed or rendered both within and without the city, the license fee shall be measured by such part of the salaries, wages and commissions and other compensation and gross receipts as is earned as a result of work done or services performed or rendered in the city.
(2002 Code, § 110.15) (Ord. 1994-C-2, passed 6-6-1994; Ord. 2018-3, passed 2-28-2018)