(A) Except as otherwise provided in this chapter, every person engaged in managing, conducting, operating, or practicing any business or profession other than the sales of goods, wares, or merchandise of manufacturing or processing at wholesale shall pay a license tax of $200 per year, or an annual license tax based upon average monthly gross receipts in accordance with the schedule set forth in subsection § 6-1.22(A)(3) of this chapter.
(B) Nothing in this section shall be construed or deemed to apply to any person engaged in any profession or occupation solely as the employee of any other person conducting, carrying on, or managing such business, occupation, or profession in the city, but if such employee shares in the profits of the business, he or she shall be liable for such tax. A separate tax shall be paid by each member of every firm, association, or partnership. Any person conducting two or more such businesses, occupations, or professions at the same place of business shall be required to take out one license where conducted at the same place of business, but the license shall specify the businesses, occupations, or professions for which the license is issued.
(Ord. 228 N.S., passed - - ; Am. Urgency Ord. 302 C.S., passed 6-23-78; Am. Ord. 303 C.S., passed 6-30-78; Am. Ord. 709 C.S., passed 9-15-99)