SEC. 11-36.  PROFESSIONS, OCCUPATIONS AND SERVICES.
   (A)   Every person conducting any business hereinafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule: abstract and title; accountant or auditor; advertising agent; appraiser; architect; artist; assayer; attorney; bacteriologist; book agent; broker or commission agent; business school; certified public accountant; chemist; chiropodist; chiropractor; civil, electrical, mining, chemical, structural, consulting or hydraulic engineer; collection agency; credit reporting bureau; dance school; dental laboratory; dentist; dermatologist; draftsman; drugless practitioner; detective agency or private patrol; electrologist; employment office; engraver; entomologist; feed, grain or fruit broker; geologist, herbalist; illustrator; interpreter; landscape architect; lapidary; locksmith; masseuse; medical laboratory; mercantile agency; mortician; naturopath; news agency; oculist; optician; optometrist; osteopath; pest control; physician; physiotherapist; piano tuner; podiatrist; printer; public relations; public stenographer; real estate broker; roentologist; sign painter; stock broker; surgeon; surveyor; taxidermist; teacher of music or dancing; telephone answering service, termite inspector; trading stamps; travel agency; veterinarian.
   (B)   Any person subject to subsection 11-36(A) whose business income is measurable in gross receipts may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31.  Once a certificant makes this selection, the certificant may not reverse it.
   (C)   Every person conducting any business hereafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule of rates and fees: arcade; auctioneer; auto wrecking yard; bowling alley; circus, carnival, animal exhibit, itinerant show, rodeo, parade and sporting event (except when the exhibition or performance is given in connection with the regular operation of a  theater, hall or stadium in the city for which a business tax certificate has been issued); dance; hotel, motel or residential rental; itinerant merchant; itinerant show or itinerant merchant sponsored by a shopping center (the ownership or management of a shopping center may pay a flat business tax for an unlimited number of itinerant shows and merchants sponsored by the shopping center and located on the shopping center premises); junk collector; junk dealer; labor housing facility or labor camp; mobile home park; mechanical amusement ride; outdoor advertising; pawnshop; poolroom; secondhand store; shooting gallery, golf course or archery range; skating rink; solicitor or peddler; taxi or motor vehicle for hire; telephone solicitation; theater; vehicle used in a wholesale, retail or service business that has a fixed place of business, delivery service vehicle.
(`64 Code, Sec. 16-36)  (Ord. No. 2456, 2838)