The occupational license fee that is levied and imposed by this chapter is at the rate of:
(A) Employees. One percent (1%) of all compensation earned by an employee for labor, work or services provided in the city.
(B) Those not employees. Seventy-five thousands (0.0075) of the taxable gross receipts of everybody, other than employees, who is engaged in any franchise, trade, occupation, profession or other business in the city.
(Ord. 12-2007, passed 12-19-07)