§ 18-36. Professional occupation tax.

There is hereby set and levied upon each person practicing one of the professions enumerated in subsection (1) of this section, and who maintains his principal office within the corporate limits of the city, a professional occupation tax to be determined by the mayor and council. In the event an individual is engaged in the practice of more than one profession, such individual shall be required to pay a professional occupation tax for each of the professions, except that the tax for the second and any succeeding profession shall be assessed at 50 percent of the tax otherwise due.

(1)

Professions subject to tax. The professional occupation tax herein levied shall be levied and assessed upon practitioners of the following professions, as defined by the laws of the state:

Applied psychology.

Architecture.

Chiropractic.

Dentistry.

Embalming.

Engineering:

Civil.

Electrical.

Hydraulic.

Mechanical.

Funeral directors.

Landscape architecture.

Land surveying.

Law.

Masseur.

Medicine.

Optometry.

Osteopathy.

Podiatry.

Public accounting.

(2)

Duty to register profession. Each person upon whom a professional occupation tax is levied by this section shall register said professional with the city clerk on August 1 or within 45 days thereafter in each calendar year or within 20 days subsequent to the date that such person commenced practice within the city of a professional enumerated in subsection (1) of this section, whichever date should occur later.

(3)

Due date. The occupation tax levied by the mayor and council of the city shall be due on August 1 or within 45 days thereafter.

(4)

Penalty for failure to make timely payment. Any person subject to the tax on or before the due date, as set forth in subsection (3) of this section, shall be subject to a penalty or 20 percent of the professional occupation tax assessed.

(Prior Code, § 14-51)