Every person, other than a contractor, not having a fixed place of business within the city who engages in business within the city shall pay a business operations tax calculated pursuant to Section 3.08.170 of this chapter; provided, however, that as to any person who would be taxed pursuant to Section 3.08.080 of this chapter if the person had a fixed location within the city, the tax due shall not exceed the tax which would have been payable under Section 3.08.080 of this chapter if the person had a fixed place of business within the city. (Prior code § 23.04.405)