(A) Annual license fee. Every person or other entity engaged in any occupation, trade, profession, or other activity in the city shall pay to the city an annual license fee for the privilege of engaging in such activities in the city.
(B) License fee calculation. The license fee shall be measured by 1% of all salaries, wages, commissions, and other compensations earned by every person in the city for work done, or services performed or rendered, in the city.
(C) Services rendered within and outside of the city. Where salaries, wages, commissions, and other compensations and net profits are earned for work performed, or service rendered, both within and outside the city, the license fees shall be measured by the part of the salaries, wages, commissions, and other compensations and net profits as is earned as a result of work performed or services rendered in the city. The license fees shall be computed by obtaining the percentage which the compensation or net profits for worked performed, or services rendered within the city bears to the total compensation earned or net profits generated.
(D) Income not subject to license fee.
(1) Pension, interest, and dividend income. Income from pensions, interest, and dividends is not subject to this occupational license fee, within the meaning of this chapter.
(2) Domestic servants. No license fee under this chapter shall be required of domestic servants employed in private homes.
(3) Fiduciary. A fiduciary who holds in trust property, monies, or properties to which another has a beneficial interest, or who receives or controls income from another person is not subject to the license fee imposed by this chapter, except where the fiduciary operates a business which is subject to a license fee for doing business within the city. The remainder of the trust is hereby exempt from any payment or annual occupational fees.
(4) Limited rental income. Income derived from rental of one apartment or one house only shall be exempt from the license fee.
(Ord. 01-07, passed 1-31-2007)