All employers and self-employed individuals residing or having their places of business outside of the city but who perform services of any type or kind or engage in any occupation or profession within the city do, by virtue thereof, agree to be bound by and subject themselves to the provisions, penalties and regulations promulgated under this article with the same force and effect as though they were residents of the city. Further, any individual engaged in an occupation within the city and an employee of a non-residential employer may, for the purpose of this article, be considered a self-employed person, and in the event his or her tax is not paid, the city shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
(Ord. 5978, approved 12-23-2004; Ord. 6089, approved 12-13-2007)