GENERAL PROVISIONS
§ 110.02  LEVY ON GROSS SALARIES AND OTHER COMPENSATION.

(A) There is hereby levied and imposed an annual license fee upon all persons in the city for the privilege of engaging in occupations, trades, professions, or other activities, which license fee shall be measured by and be equal to .65% of the gross salaries, wages, commissions, and other compensations earned by those persons for work done or services performed or rendered in the city and the net profits of all businesses, professions, or occupations from activities conducted in the city.

(B) Where salaries, wages, commissions, and other compensations and net profits are earned for work done or services performed or rendered both within and outside the city, license fees shall be measured by that part of the salaries, wages, commissions and other compensations and net profits as is earned as a result of work done or services rendered or performed in the city. License fees shall be computed by obtaining the percentage which the compensation or net profits for work performed or services rendered within the city bears to the total compensation earned.
(Ord. 220.23, passed 11-18-97)

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