§ 34-38. Determination of number of persons employed.

If the occupation tax is based on the number of persons employed in a business, the tax will be computed according to the average number of persons employed daily by that business during the year preceding the occupation tax year. Such number shall be determined by ascertaining the total number of hours of service performed by all employees of the applicant's business in the city during that year and dividing those hours of service by the number of hours of service constituting a year's work of one fulltime employee, according to the custom or laws governing that employment. In computing the average number of persons employed, fractions of numbers shall be excluded.

(Code 1988, § 34-28; Ord. No. 65072, § 12, 10-23-1986)