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dimensions in excess of three hundred (300) square feet said tax shall be at the rate as specified in Section 21-120o(2) per sign face. Sec. 21-112. - Trucking and hauling; transportation of property; delivering or carrying of goods, wares or merchandise; occasional and incidental activity; exemptions and exceptions. (a) Transportation of property. Every person whose business is that of operator of any vehicle used for the transportation of property for hire or compensation, and who in the course of that business uses the public streets and highways within the city to receive or discharge, pick up or deliver property within the city, shall pay a business tax as specified in Section 21-120t(2) per year for each such vehicle. (b) Delivering or carrying of goods, wares or merchandise. Every person who uses any vehicle over the public streets and highways of the city to receive or discharge property, or for delivering or carrying goods, wares or merchandise sold, let or handled by him in the course of this business within the city, and who is not otherwise specifically taxed by other provisions of this Chapter, shall pay a business tax as specified in Section 21-120t(2) per year for each such vehicle. (c) Occasional and incidental activity. The provisions of this Section shall not apply to persons operating such vehicles within the city on an occasional and incidental basis. For the purpose of this Section, 'occasional [and] incidental' is defined to be the doing or performing of not more than three (3) incidents or acts as specified in this Section in any one-year period. (d) Exemption and exceptions. The business tax imposed under the provisions of this Section shall not apply to any person who is subject to tax under the Motor Carriers of Property Permit Fee Act, commencing with Section 7231 of the California Revenue and Taxation Code; nor shall the provisions of this Section apply to the operation of any vehicle operated exclusively in interstate commerce. Sec. 21-114. - Professional services. Every person engaged in the business of providing professional services shall be taxed upon the basis of the number of persons engaged or employed in such business, in accordance with the following schedule: (a) Each location in which professional services are rendered, whether by one (1) or more practicing principals or by one (1) or more professional independent contractors rendering professional services pursuant to a contract of employment, or whether by one (1) or more salaried professional employees engaged in rendering professional services —the amount as specified in Section 21-120p(5)(a) ; Ordinance No. NS-3028 Page 9 of 15