§ 82-147. How business tax construed as to professions.  


Latest version.
  • The business tax provided in the tax rate schedule in this article for architects, auctioneers, auditors or accountants, dentists, draftsmen, civil engineers, lawyers, osteopaths, chiropractors, chiropodists, phrenologists, physicians or surgeons, real estate salesmen or other similar professions shall be construed to mean that each individual shall pay the tax provided, whether practicing by himself or in partnership or employed by another.

(Code 1979, § 18-26; Ord. No. 4006-06, § 1, 12-18-2006)