(A) It shall be unlawful for any person to engage in or follow any trade, occupation or profession within the city without paying a license fee for the privilege of engaging in or following such trade, occupation or profession. The license fee shall be measured by 1% of the gross receipts of each person.
(B) In cases where compensation is earned as a result of work done or services performed both within and without the city, the license fee required under this chapter shall be computed by determining upon the oath of the employer, or if required by the City Clerk-Treasurer, upon the oath of the employee, that the percentage of the compensation earned is from the proportion of the work that was done or performed within the city. Except, however, that no adjustment or credit shall be computed for any employee whose compensation without the city is less than 20% of the total compensation.
(Prior Code, § 113.02) (Ord. 541, passed 9-1-1992) Penalty, see § 113.99