§ 25-102. Professions, businesses and occupations; exemptions.

(a)

Every person engaged in the practice of any profession, who offers a service either directly or indirectly to the public for consideration, whether or not such endeavor be regulated by law, shall pay a business tax of thirty dollars ($30.00) for the privilege of practicing, which tax receipt shall not relieve the person from paying the same payment of any business tax imposed on any other business operated by that person.

(b)

Every person engaged in a profession, business or occupation regulated by law where business tax receipts and qualification standards are required shall display to the tax collector the required tax receipt for the current year prior to the issuance of a business tax receipt under this section.

(c)

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.

(d)

Every group of individuals who operate an office in which a profession is practiced, including any professional corporations or associations, shall procure a business tax receipt for each professional in each office in which such person is practicing.

(Code 1965, § 7-96; Ord. No. 80-15, § 30, 9-15-80; Ord. No. 94-15, § 21, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)