§ 102-98. Services.

(a)

Every person engaged in the practice of any profession who offers his service either directly or indirectly to the public for a consideration, whether or not such endeavor is regulated by law, shall pay a license tax of $30.00 for the privilege of practicing, which license shall not relieve the person from the payment of any license tax imposed on any business operated by him.

(b)

Every person engaged in any business in this county as owner, agent or otherwise who performs some service for the public in return for a consideration shall pay a license tax based on the maximum number of persons actually employed or to be employed during the license year, in the following amount:

Number of Employees

License Tax

 

 1— 5 ..... $ 13.75

 6—10 ..... 33.75

11—15 ..... 50.00

16—20 ..... 70.00

21 or more ..... 93.75

(1)

No license shall be required under this subsection for any business, the principal function of which is the performance of some service for the public in return for a consideration when the nature of the service is such that an occupational license is required of the business by some other law of this state, but this shall not be construed to exempt service departments of merchandising and other lines of business from the license required by this subsection, with the exception of gasoline service stations with not more than three persons engaged in the performance of a service for a consideration.

(2)

In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation.

(Code 1970, § 16½-11(u), (v); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)