§ 13-120. Professions, businesses, occupations.

(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 be regulated by law, shall pay a business tax of thirty dollars ($30.00) for the privilege of practicing, which receipt shall not relieve the person paying same from the payment of any business tax imposed on any business operated by that person.

(b)

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 license for the current year prior to the tax collector issuing a business tax receipt pursuant to this article.

(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.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)