When the business, profession, trade, or occupation taxed is conducted by a corporation or partnership, the license tax shall be imposed upon the gross receipts or gross expenditures of the corporation or the partnership, and paid by it, and when so paid, and also when paid by an individual employing persons who otherwise would be liable to a license, it shall be deemed to discharge the license tax liability of the officers and partners of such corporation and partnership and of such persons employed by an employer who otherwise would be liable to such tax, insofar as the licensed business, profession, trade, or occupation is concerned.
(1998 Code, § 14-54)