(a) All self-employed individuals who perform services of any type or kind, engaged in any occupation or profession within the City, shall be required to comply with this article and pay the pro rata portion of the tax due to the Treasurer on, or before the thirtieth (30th) day following the end of each calendar quarter of each such tax year.
(b) In the event a self-employed person is engaged in more than one occupation within or without the City or an occupation which required his working in more than one political subdivision during the year, reporting priority of claims and prima-facie certification of payment shall be in accordance with Section 345.08(a) and (b).
(Ord. 48-2007. Passed 12-27-07.)