Beginning January 1, 2024 and thereafter, there is levied and imposed an annual occupational license fee upon all persons engaged in any occupation, trade, profession, or business in the city, for the privilege of engaging in the occupation, trade, profession, or business. The occupational license fee shall be measured by and be equal to 1% of the gross annual salaries, wages, or other compensations as defined herein earned by any such persons for work done or services performed or rendered within the city in the 12 months next preceding the return to be filed as required in this chapter. The city may further detail specific types of compensation to be taxed in a policy document which shall be approved by the City Commission.
(Ord. 07-13-2023-B, passed 8-10-2023; Ord. 10-12-2023-B, passed 10-12-2023)