§ 110.38  PAYMENT OF TAX ON PROFESSIONS.
   The tax provided in § 110.37 for accountants, architects, lawyers, physicians or other similar professions and occupations, shall be construed to mean that each individual shall pay the tax, whether practicing by himself or herself or in partnership or employed by another.
(2000 Code, § 38-40)  (Ord. 81-10, passed 8-11-1981)