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sharing in the profits of the business for any one-day period <br />during any part of the preceding business license period. For <br />the purpose of determining the average number of persons engaged <br />or employed, the person subject to the tax shall add together the <br />number of persons engaged or employed for any one day period <br />during each month of the preceding license period and divide said <br />sum by the number of months in that period, counting as whole any <br />fraction thereof. Provided, however, that part-time employees <br />engaged or employed in the business one-half the time or less of <br />the regular work period shall not be so included. <br /> <br /> In the case of an application for au original license, <br />applicant shall state both the maximum number of practicing <br />professionals engaged or intended to be engaged in rendering <br />professional services and the average number of persons engaged <br />or employed or intended to be engaged or employed to assist in <br />the conduct of applicant's business. Thereafter, the license tax <br />provided for herein shall be based solely upon the here inabove <br />set forth method of computation. <br /> <br />Sec. 21-115. Same - Keeping or records; applicability of audit. <br /> <br /> Section 21-80 shall apply to all statements provided to be <br />filed under this section; provided however, that inspection of <br />books and records shall be limited specifically to those books <br />and records reflecting the employees and other persons engaged <br />the business activity. <br /> <br />- 64 - <br /> <br /> <br />