(A) The “licensee” is any person required to file a return or to pay a license fee under this chapter.
(B) The following money receipts are not deemed salaries, wages, commissions and other compensations earned for work done or services and not profits within the meaning of this chapter:
(1) Old age or retirement payments;
(2) Disability, sickness, accident benefit, unemployment;
(3) Death benefits;
(4) Workers’ compensation;
(5) Railroad or bus line transportation employees stopping or passing through;
(6) Motor freight or similar delivery service personnel from outside the city; and
(7) Domestic help or yard tender to a private house if employee is not otherwise a business.
(C) Independent contractors, paid professional musicians and entertainers are intended as employees obligated under this chapter whether based upon prime, general or subcontract, rent, royalty commission or otherwise, including real estate sales and auctioneers.
(Prior Code, § 110.06)