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Ordinance No. NS-XXX <br />Page 10 of 15  <br /> Sec. 21-114. - Professional services. <br /> <br /> Every person engaged in the business of providing professional services shall be <br />taxed upon the basis of the number of persons engaged or employed in such business, <br />in accordance with the following schedule: <br /> <br /> (a) Each location in which professional services are rendered, whether by one <br />(1) or more practicing principals or by one (1) or more professional independent <br />contractors rendering professional services pursuant to a contract of employment, or <br />whether by one (1) or more salaried professional employees engaged in rendering <br />professional services—the amount as specified in Section 21-120p(5)(a) one hundred <br />dollars ($100.00); <br /> <br /> (b) Each practicing professional principal, in excess of one (1), engaged in <br />rendering professional services, whether as owner or as partner or officer or as <br />professional shareholder—the amount as specified in Section 21-120p(5)(b)one hundred <br />dollars ($100.00); <br /> <br /> (c) Each additional person engaged or employed, either as professional <br />independent contractor rendering professional services pursuant to a contract of <br />employment, or whether as salaried professional employee engaged in rendering <br />professional services—the amount as specified in Section 21-120p(5)(c)fifty dollars <br />($50.00); <br /> <br /> (d) Each additional person engaged or employed otherwise—the amount as <br />specified in Section 21-120p(5)(d)ten dollars ($10.00). <br /> <br /> For the purpose of this sectionSection, the phrase "each practicing professional <br />principal" shall be deemed and is declared to mean the maximum number of persons <br />engaged in rendering professional services (other than salaried employees or <br />independent contractors engaging their services pursuant to a contract of employment <br />and not otherwise sharing in the profits of the business) and shall be computed based <br />upon the maximum number of practicing principals engaged in rendering professional <br />services for any one-day period during any part of the preceding business license period. <br /> <br /> For the purpose of this sectionSection, the phrase "each additional person <br />engaged or employed" shall be deemed and is declared to mean the average number of <br />persons, whether licensed practitioners employed or otherwise engaged in rendering <br />professional services, and not otherwise sharing in the profits of the business, or whether <br />any other category of person, directly or indirectly paid for their service and not otherwise <br />sharing in the profits of the business. <br /> <br /> For the purpose of determining the average number of persons engaged or <br />employed, the person subject to the tax shall ascertain separately the total number of <br />hours of service performed by licensed practitioners engaged or employed during the <br />preceding year, including paid leave, and the total number of hours of service performed