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Professional services shall be defined as any person engaged in <br />providing a professional service if e~g~$ed in rendering any Service <br />specifically enumerated below or engaged in any occupation or vocation <br />which professional knowledge of some department of Science or learning, <br />gained by a prolonged course of specialized instruction and study is <br />used by its practical application to the affairs of others, either <br />advising, guiding, or teaching, and in serving their interests or <br />welfare in the practice of an art or science founded on such learning. <br />Those engaged in rendering a professional service, but are not limited <br />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 %he Healing <br />Surgeons <br />Veterinarians <br />Other Professional SerVices. <br /> <br />Arts <br /> <br />Section 20-54. Repair Services. <br /> <br /> Every person engaged in repair services shall pay a business <br />license tax of $50.00 on the first $5,000.00 of gross receipt_ s.~nd <br />thirty cents on each additional $100.00 of gross receipts. <br /> <br /> Repair service shall be defined as the repairing, renovating, <br />cleaning or servicing of some article or item of personal property <br />for compensation as a repair service, unless the service is <br />specifically provided for in another section of this article. Those <br />engaged in rendering repair service are, but are not limited to the <br />following: <br /> <br />Boiler cleaner <br />Piano tuner <br />General repair services <br />Other repair services. <br /> <br />Section 20-55. Personal Services. <br /> <br /> Every person engaged <br />a business license tax of <br />receipts'and sixty cents on <br /> <br />in rendering personal services shall pay <br />$50.00 on the first $5,000.00 of gross <br />each addtional $100.00 of gross receipts. <br /> <br /> Personal service shall be defined as any service rendered for <br />compensation either upon or for persons, animals or personal effects, <br />unless the service is specifically provided for in another section <br />of this article. Those engaged in rendering personal services are, <br />but are not limited to, the following: <br /> <br />Barber shop and beauty parlors <br />Beauty school <br />Bondsmen <br />Bootblack <br />Bolling Alley <br />Bus and motor companies <br />Laundry-local <br />Laundry-non-local <br /> <br /> <br />