Beginning January 1 2008, each occupation engaged in within the corporate limits of the City shall be subject to legislative service tax in the amount of fifty-two dollars ($52.00) per year, such tax to be paid by the individual so engaged. Each natural person who exercises such privilege for any length of time during any tax year shall pay the tax for that year in the amount of ($52.00) assessed on a pro rata basis, in accordance with the provisions of this article. (Ord. 48-2007. Passed 12-27-07.)