Agenda Packet_2022-06-07 - Laserfiche WebLink

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Sec. 21-114. - Professional services. Every person engaged in the business of providing professional services shall be taxed upon the basis of the number of persons engaged or employed in such business, in accordance with the following schedule: (a) Each location in which professional services are rendered, whether by one (1) or more practicing principals or by one (1) or more professional independent contractors rendering professional services pursuant to a contract of employment, or whether by one (1) or more salaried professional employees engaged in rendering professional services —the amount as specified in Section 21-120p(5)(a) one hundr dollars ($100.00), (b) Each practicing professional principal, in excess of one (1), engaged in rendering professional services, whether as owner or as partner or officer or as professional shareholder —the amount as specified in Section 21-120p(5)(b)^no hundred dollars ($100.00), (c) Each additional person engaged or employed, either as professional independent contractor rendering professional services pursuant to a contract of employment, or whether as salaried professional employee engaged in rendering professional services —the amount as specified in Section 21-120p(5)(c)f,fty dollars 0); (d) Each additional person engaged or employed otherwise —the amount as specified in Section 21-1201)(5)(d) For the purpose of this seEtieeSection, the phrase "each practicing professional principal" shall be deemed and is declared to mean the maximum number of persons engaged in rendering professional services (other than salaried employees or independent contractors engaging their services pursuant to a contract of employment and not otherwise sharing in the profits of the business) and shall be computed based upon the maximum number of practicing principals engaged in rendering professional services for any one -day period during any part of the preceding business license period. For the purpose of this SeGtOGRSection, the phrase "each additional person engaged or employed" shall be deemed and is declared to mean the average number of persons, whether licensed practitioners employed or otherwise engaged in rendering professional services, and not otherwise sharing in the profits of the business, or whether any other category of person, directly or indirectly paid for their service and not otherwise sharing in the profits of the business. For the purpose of determining the average number of persons engaged or employed, the person subject to the tax shall ascertain separately the total number of hours of service performed by licensed practitioners engaged or employed during the preceding year, including paid leave, and the total number of hours of service performed City Council 15 — 12 ordir&W-9022-xxx Page 10 of 15