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(b) Each practicing professional principal, in excess of one (1), engaged in rendering professional services, whether as owner or as partner or officer or as professional shareholder —the amount as specified in Section 21-12Op(5)(b); (c) Each additional person engaged or employed, either as professional independent contractor rendering professional services pursuant to a contract of employment, or whether as salaried professional employee engaged in rendering professional services —the amount as specified in Section 21-120p(5)(c); (d) Each additional person engaged or employed otherwise —the amount as specified in Section 21-12Op(5)(d). For the purpose of this Section, the phrase "each practicing professional principal" shall be deemed and is declared to mean the maximum number of persons engaged in rendering professional services (other than salaried employees or independent contractors engaging their services pursuant to a contract of employment and not otherwise sharing in the profits of the business) and shall be computed based upon the maximum number of practicing principals engaged in rendering professional services for any one -day period during any part of the preceding business license period. For the purpose of this Section, the phrase "each additional person engaged or employed" shall be deemed and is declared to mean the average number of persons, whether licensed practitioners employed or otherwise engaged in rendering professional services, and not otherwise sharing in the profits of the business, or whether any other category of person, directly or indirectly paid for their service and not otherwise sharing in the profits of the business. For the purpose of determining the average number of persons engaged or employed, the person subject to the tax shall ascertain separately the total number of hours of service performed by licensed practitioners engaged or employed during the preceding year, including paid leave, and the total number of hours of service performed by all other persons engaged or employed during the preceding year, including paid leave, in each case dividing the total number of hours of service by the fulltime equivalent (two thousand eighty (2,080) hours). In computing the average number of persons engaged or employed, fractions shall be rounded to the nearest whole number with one- half (0.5) or greater being rounded up and less than one-half (0.5) being rounded down. In the case of an application for an original license, applicant shall state both the maximum number of practicing professionals engaged or intended to be engaged in rendering professional services and the average number of persons engaged or employed or intended to be engaged or employed to assist in the conduct of applicant's business. Thereafter, the license tax provided for herein shall be based solely upon the hereinabove set forth method of computation. Section 8. Article X (Rates and Schedules) of Chapter 21 of the Santa Ana Municipal Code (Licenses), Sections 21-116, 21-12Oc, 21-120d, 21-120h, 21-120i, 21- Ordinance No. NS-3028 Page 10 of 15