A. Professionals-General. Every person engaged in the profession of: accountant, architect, attorney, audiologist, bacteriologist, certified public accountant, engineer, dentist, mortician, optometrist, osteopath, physician, podiatrist, psychologist, surgeon, or veterinarian shall pay an annual business operations tax determined by the number of years the individual has been licensed by the state of California to practice such profession:
Three years or less: | $75.00 |
More than three years but less than seven years: | $150.00 |
Seven years or more: | $300.00 |
Nothing in this subsection shall be construed or deemed to apply to any person engaged in any of the professions enumerated in this subsection solely as the employee of any other person conducting, carrying on or managing such business, occupations or professions in the city, except, however, that each such employee who has a contractual right to participate in the income or profits of the business, or is a shareholder of a professional corporation organized pursuant to Section 13400 et seq., of the California Corporations Code must pay the tax.
Every person who employs an individual who would be subject to a business operations tax under this section if the individual was not exempted from the payment of said tax by the preceding paragraph shall pay an annual business operations tax of thirty dollars ($30.00) for each such exempt individual in their employ.
B. Professionals-Brokers. Every person engaged in the business of real estate broker, insurance broker, or stockbroker, whether full or part-time, shall pay an annual business operations tax of one hundred dollars ($100.00) for the principal broker or broker of record plus thirty dollars ($30.00) for each employee, agent, representative or independent contractor subject to supervision by a principal broker or broker of record who devotes time to handling of rents, listing property, collecting or selling property, soliciting or writing insurance policies or working as a salesperson or floorperson.
C. Maximum Tax. The maximum annual tax payable by any firm under provisions of this section is five thousand dollars ($5,000.00).
"Firm" is defined as any professional corporation, partnership or other business entity whose individual members share in the profits of the business entity.
D. Revenue Measure. Nothing contained in this chapter shall be construed as giving the city council, or any of the officers of the city in charge of administration of this chapter, any regulatory powers over any licensee who is engaged in the practice of a profession, trade, or calling and is one whose privilege to so engage in such profession, trade or calling is granted by the state or any of its agencies. As to such persons, and as indicted in Section 3.08.020 of this chapter, this chapter shall be construed as existing for revenue purposes only. (Prior code § 23.04.402)