§ 110.17  CERTAIN PERSONS SUBJECT TO THE OCCUPATIONAL LICENSE TAX.
   (A)   An individual who is an INDEPENDENT CONTRACTOR as defined in § 110.01 shall pay an occupational license tax measured by net profits and an individual who is an employee as defined in § 110.01 shall pay an occupational  license tax measured by compensation.
   (B)   Waiters, waitresses, bellhops and others receiving tip income shall be deemed to be employees with respect to any base wage and any tip income on which the employer withholds and remits an occupational license tax, and, in addition, shall be deemed independent contractors for purposes of any tip income or other compensation received for which the employer has not withheld and remitted an occupational license tax.  An individual who receives tip income not reported by his employer is deemed to be engaged in an activity which requires him or her to register with the Commission and obtain his or her own reporting identification number, to file an annual return as required by § 110.07 and to remit the license tax due as shown on said return.
   (C)   For the purpose of this chapter, a salesperson is a natural person engaged in selling any tangible or intangible property, other than real property or any unit of services rendered on behalf of another whether for remuneration as wages or commissions.  Notwithstanding any other provision herein to the contrary, where salaries, wages, commissions, and other compensation are earned both inside and outside Louisville Metro by an individual engaged in the occupation of a salesperson, the license tax shall be measured by multiplying the total such income earned by the individual for federal income tax purposes after deduction for employee business expenses while engaged as a salesperson times the time spent by the salesperson so engaged while located in Louisville Metro divided by the total time spent by the salesperson so engaged.
(Lou. Metro Ord. No. 110-2008, approved 6-30-2008)