1983 Ordinances - Laserfiche WebLink

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Professional services shall be defined as any person engaged in providing a professional service if engaged in rendering any service specifically enumerated below or engaged in any occupation or vocation where professional knowledge of some department of science or learning, gained by a prolonged course of specialized instruction and study, 'is used by its practical'application to the affairs of others, either advising, guiding or teaching, and in serving %heir interests or welfare in the practice of an art or science founded on such learning. Those engaged in rendering a professional service include, but are not limited to, the following: Architects; - -- Attorneys-at-law; Certified public accountant; Dentist; Engineers; ~. Land surveyors; ~ Pharmacists; ' ~ Practitioners of the healing arts; Surgeons; '~eterinarians; Other professional services. Section.20-54. Repair services. Every person engaged in repair services shall pay a business license tax of fifty dollars ($50.00) on the first five thousand dollars ($5,000.00) of gross receipts and thirty three cents ($0.33) on each additional one hundred dollars ($100.00) of gross receipts. ~' ' Repair service shall be defined as the repairing, renovating, cleaning or servicing of some article or item of personal property for compensation as a repair service, unless the service is specifically provided for in another section of this article. Those engaged in rendering repair service are, but are not llmited to the following: Boiler cleaner; piano tuner; General repair.services; Other repair services. Section 20-55. Personal services. Every person'engaged in rendering personal services shall 'pay a business license tax of fifty dollars ($50.00) on the first five thousand dollars ($5,000.00) of gross receipts and fifty four cents ($0.54) on each additional one hundred dollars ($1OO.00) of gross receipts.