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course of specialized instruction and study, is used by its <br />practical application to the affairs of others, either <br />advising~ guiding or teaching, and in serving their interest <br />or welfare and the practice of an art or science founded on <br />such learning. Those engaged in rendering a professional <br />service include, but are not limited to, the following: <br /> <br />architects; <br />attorneys-at-law; <br />certified public accountant; <br />dentist; <br />engineers; <br />land surveyors; <br />pharmacists; <br />practitioners of the healing arts; <br />surgeons; <br />veterinarians; <br />other professional services. <br /> <br />Section 20-55. Personal services. <br /> <br /> Every person engaged in rendering personal services shall <br />pay a business license tax of Fifty Dollars ($50.00) on the <br />first Five Thousand Dollars ($5,000.00) of gross receipts and <br />forty-nine cents ($0.49) on each additional One Hundred <br />Dollars (S100.00) of gross receipts. <br /> <br /> Personal service shall be defined as any service rendered <br />for compensation either upon or for persons, animals or <br />personal effects, unless the service is specifically provided <br />for in another section of this article. Those engaged in <br />rendering personal services are, but are not limited to, the <br />following: <br /> <br />amusement arcades; <br />amusement operators; <br />amusement services not otherwise <br />archery galleries; <br />baseball alley; <br />barber shop and beauty parlors; <br />beauty schools; <br />billiard or pool rooms; <br />bondsmen; <br />boot blacks; <br />bowling alleys; <br />bus and motor companies; <br />commercial recreational centers; <br />laundry-non-local; <br />laundry-soliciting services; <br />coin-operated devices or machines; <br />dance halls; <br />detective agencies; <br />lodging houses; <br />marinas; <br /> <br />taxed in this chapter; <br /> <br /> <br />