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163 <br /> <br />apply to the operation of any vehicle operated exclusively in <br />interstate commerce. <br /> <br />Sec. 21-113. Telephone services. <br /> <br /> Every person engaged in the business of providing telephone <br />services shall pay an annual business fee according to Section <br />21-119(2) of this chapter. For the purpose of this section, <br />"gross receipts" shall have the same meaning as in Section 21-3, <br />except that only those receipts derived from providing telephone <br />services within the city shall be included, and further excepting <br />that only receipts resulting from intrastate telephone services <br />shall be included. <br /> <br />Sec. 21-114. Professional Services. <br /> <br /> Every person engaged in the business <br />services shall be taxed upon the basis <br />engaged or employed in such business, <br />following schedule: <br /> <br />of providing professional <br />of the number of persons <br />in accordance with the <br /> <br />(a) <br /> <br />Each practicing professional principal, whether as owner <br />and/or sole practitioner, or as partner, or officer, or <br />as professional shareholder - one hundred dollars <br />($100.00); <br /> <br />(b) <br /> <br />Each additional person engaged or employed, either as <br />professional independent contractor rendering <br />professional services pursuant to a contract of <br />employment, or whether as salaried professional employee <br />engaged in rendering professional services fifty <br />dollars ($50.00); <br /> <br />(c) Each additional person engaged or employed otherwise - <br /> ($10.00). <br /> <br /> For the purpose of this section, the phrase "each practicing <br />professional principal" shall be deemed and is declared to mean <br />the maximum number of persons engaged in rendering professional <br />services (other than salaried employees or independent <br />contractors engaging their services pursuant to a contract of <br />employment and not otherwise sharing in the profits of the <br />business) and shall be computed based upon the maximum number of <br />practicing principals engaged in rendering professional services <br />for any one-day period during any part of the preceding business <br />license period. <br /> <br /> For the purpose of this section, the phrase "each additional <br />person engaged or employed" shall be deemed and is declared to <br />mean the average number of persons, whether licensed <br />practitioners employed or otherwise engaged in rendering <br />professional services, and not otherwise sharing in the profits <br />of the business, or whether any other category of person, <br />directly or indirectly paid for their service and not otherwise <br /> <br />- 63 - <br /> <br /> <br />