Where income or profits are earned both within or without the city, the license fee shall be measured as a result of the income or profits done or performed in the city but not less than at least 30% of gross salaries or net income is subject to the license fee, should it appear the work or activity is based in the city but conducted outside the city, such as without limitation, sales of goods and incidental services at craft, antique, flea or trade markets.
(Prior Code, § 110.02)