(A) All persons engaged in any trade, occupation or profession within the county, when employed by another, shall pay a license fee measured by and equal to 1% of gross receipts paid for the service.
(B) (1) All persons engaged in any trade, occupation or profession within the county, for themselves, for profit or gain, shall pay a license fee measured by and equal to 1% of the net profit realized from the activity.
(2) It shall be unlawful for any person to engage in any trade, occupation or profession within the county, without withholding, reporting and paying the license fees herein provided and required. Portions of the order prescribing a penalty in the form of fine or imprisonment shall mean and include the individual members of a firm, partnership or association and the officers of any governmental body or agency or any corporation.
(2001 Code, § 110.02) (Ord. passed 6-8-1999) Penalty, see § 110.99