(A) On and after January 1, 2020, every individual, that is, every natural person engaged in any occupation shall pay into the City Treasury for purposes of the general budget an occupational license fee for the privilege of conducting the occupation in the city; which occupational license fee shall be measured by 1% of all salaries, wages, commissions and other compensation and net profits earned in the city for work done or services performed in the city.
(B) Where such salaries, wages, commissions and other compensation and net profits are earned for work done or services performed or rendered both within and without the city, said occupational license fees shall be measured by such part of the salaries, wages, commissions and other compensation and net profits as is earned as a result of work done or services performed or rendered in the city. Such license fees shall be computed by obtaining the percentage which the compensation or net profits for work performed or services rendered within the city limits bears to the total compensation earned.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)