§ 18-39. Professional occupation tax.

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Notwithstanding any other provision of this article, there is hereby imposed upon practitioners of law, medicine, osteopathy, chiropractic, podiatry, dentistry, optometry, applied psychology, veterinary, landscape architecture, land surveying, massage therapy and physiotherapy, public accounting, embalming, funeral directing, civil, mechanical, hydraulic and electrical engineering, architecture, marriage and family therapists, social workers, and professional counselors, as their entire occupation tax one of the following, at the practitioner's election:
(1)

The occupation tax based on gross receipts resulting from application of the other provisions of this article; or

(2)

$400.00 each year for the year 1994 and subsequent years, but a practitioner paying accordingly shall not be required to provide information relating to the gross receipts of such practitioner. For the purposes of this section, a "practitioner" shall include any individual holding license to practice any of the professions specified herein regardless of whether such individual shall practice as a professional corporation or professional association.

(Res. No. 06-0467, Exh. A, 5-3-06)

                    
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