§ 42-120. General business.

There is hereby created a new general business classification. Except as provided herein, every person engaged in a business in the county shall pay a license tax of $27.55; provided, however, that a business employing five or fewer employees shall pay a tax of $15.10. This will include 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 required by law. Every person engaged in a profession, business or occupation regulated by law where licensing and qualification standards are required shall display and exhibit to the tax collector the business tax receipt for the current year prior to the tax collector issuing business tax receipt pursuant to this article. A business tax receipt shall not be required where a person, although licensed by law under a regulatory statute, is prohibited from engaging in a profession, business or occupation unless under the direct supervision of another person, individual or corporation. Every individual or group of individuals who operates a branch office, or any professional corporation which operates an office in which a profession is practiced, shall obtain a business tax receipt for each office in which the profession is practiced.

(Code 1982, § 1-12-36; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 05-014, pt. A, 8-2-2005; Ord. No. 07-016, pt. A, 9-4-2007; Ord. No. 07-058, pt. A, 11-20-2007)