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Professional services shall be defined as any person <br />engaged in providing a professional service if engaged in <br />rendering any service specifically enumerated below or <br />engaged in any occupation or vocation whose professional <br />knowledge of some department of science or learning, gained <br />by a prolonged course of specialized instruction and study, <br />is used by its practical application to the affairs of <br />others, either advising, guiding or teaching, and in serving <br />their interest or welfare and the practice of an art or <br />science founded on such learning. Those engaged in rendering <br />a professional service include, but are not limited to, the <br />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 20-54. Repair services. <br /> Every person engaged in repair services shall pay a <br />business license tax of Fifty Dollars ($50.00) on the first <br />Five Thousand Dollars ($5,000.00) of gross receipts and <br />thirty six cents (.36) on each additional One Hundred Dollars <br />(S100.00) of gross receipts. <br /> Repair services shall be defined as the repairing, <br />renovating, cleaning or servicing of some article or item of <br />personal property for compensation as a repair service, <br />unless the service is specifically provided for in another <br />section of this article. Those engaged in rendering repair <br />services are, but are not limited to, the following: <br /> <br /> boiler cleaner; <br /> piano tuner; <br /> general repair services; <br /> other repair services. <br /> <br /> Section 20-55. Personal services. <br /> Every person engaged in rendering personal services <br />shall pay a business license tax of Fifty Dollars ($50.00) on <br />the first Five Thousand Dollars ($5,000.00) of gross <br />receipts and fifty three cents (.53) on each additional One <br />Hundred Dollars ($100.00) of gross receipts. <br /> <br /> <br />