Every person who in the city engages in any professional or semiprofessional business or occupation for which no license tax is specifically provided in this chapter shall pay an annual license tax computed as follows: forty dollars plus twenty dollars for each partner or associate in excess of one, plus two dollars for each employee in excess of two employed by the licensee during the previous calendar year as determined in accordance with Section 5.04.100.
(Ord. 78-6-798 § 2 (part); prior code § 5.08.050 (Ord. 494 § 43, 1960))