Every person who conducts or operates a business that provides professional services
in, and who maintains a definite place of business in, the city shall pay for the
privilege of doing so an annual license tax of $50 or, if the business' annual gross
receipts with situs in the city equal or exceed $100,000, $0.58 per $100 of all the
business' gross receipts with such situs. (Code 1963, Sec. 20-73, as amended by Ord.
No. 2514, 9/23/80, Sec. 1; Ord. No. 2569, 5/16/81, Secs. 1, 2, 3; Ord. No. 2863, 10/25/83,
Sec. 3; Ord. No. 2988, 11/17/84, Sec. 4; Ord. No. 2993, 12/15/84, Sec. 3; Ord. No.
3542, 11/16/91, Sec. 8; Ord. No. 3834, 11/18/95, Sec. 6; Ord. No. 3870, 6/15/96, Sec.
3)