§ 5.04.340. Professional-semi-professional connected business.

A.

Every person engaged in the business of providing professional services not specifically taxed by other business tax provisions of this chapter shall pay a business tax of sixty dollars ($60.00) per year or fractional part thereof for the first sixteen thousand six hundred dollars ($16,600.00) or less of gross receipts, plus three dollars and sixty cents ($3.60) for each additional one thousand dollars ($1,000.00) of gross receipts or fractional part thereof in excess of sixteen thousand six hundred dollars ($16,600.00) for services performed within the city.

B.

Providing professional services shall include, but not be limited to, the following: business management services, website development services, finance, insurance services, real estate services; medical and other health services; educational services, legal services; engineering and architectural services; accounting, auditing, and bookkeeping services; commission merchants; savings and loan and other financial institutions.

C.

The term "commission merchant" means a person who, for compensation in the form of a commission, engages in selling activities, including the solicitation or negotiation of a sale, or the forwarding of sales orders, which lead to the sale of goods, wares or merchandise owned by some person other than the commission merchant. The business of a commission merchant shall be deemed to include also the buying and selling of goods, wares or merchandise by a person to the extent that the person:

(1)

Does not engage in the business of manufacturing, refining, fabricating, milling, treating or other processing of the goods, wares or merchandise bought and sold, and does not cause said goods, wares or merchandise to be manufactured, refined, fabricated, milled, treated or otherwise processed; and

(2)

Does not obtain or retain title to said goods, wares or merchandise except in one or more of the following situations: while such may be in transit or for short periods of time before transportation commences or after it ceases; and

(3)

Does not store or warehouse such goods, wares or merchandise except during one or more of the following situations: while such goods, wares or merchandise are actually in transit or for short periods of time before transportation commences or after it ceases.

D.

Every person conducting, managing, or carrying on the business of furnishing reports on persons to insurance companies for underwriting purposes, or furnishing reports on persons to mercantile concerns as a basis for extending credit, shall be classified as semi-professional and shall pay an annual business tax based upon the schedule set forth in this section.

E.

Every person conducting, managing or carrying on the business of lending money or advancing credit or arranging for the loan of money or advancing of credit as principal or agent, where the obligation to repay the money lent or debt incurred or to compensate for the advance of credit is secured by a lien on real property, or some interest in real property, unless such business is exempt therefrom by law, shall be classified as semi-professional and shall pay an annual business tax based upon the schedule set forth in this section.

(Ord. 12838 § 3 (part), 2007; prior code §§ 5-1.29, 5-1.30, 5-1.31)