5-1-34: LICENSE FEE; GROSS RECEIPTS:
   (A)   Every person engaged in conducting, carrying on or managing any trade, profession or occupation not otherwise specifically enumerated herein shall pay an annual license fee based on that person's annual gross receipts. The license fee for this section shall be set by resolution duly adopted by the Selma city council.
   (B)   In computing gross receipts, any return of capital invested, for the purchase of property or money let or advanced may be excluded.
   (C)   Nothing in this section contained shall be deemed or construed as applying to any person engaged in any of the professions or occupations herein before enumerated solely as an employee of any other person conducting, managing or carrying on any such business in the city. (Ord. 891, 3-2-1987, eff. 7-1-1987)