(a) There is hereby levied upon, and there shall be collected monthly from every person engaged in any business within the City, an employer occupational privilege tax of $2.00 per month for each and every employee who performs any services or other activities in the operation of such business within the city for any period of time in a calendar month. This tax is in addition to all other taxes of any kind or nature levied by the City.

(b) Where an employee otherwise subject to the employer occupational privilege tax performs services during a calendar month for a single employer within the city and in one or more other municipalities which levy an employer occupational privilege tax, such tax shall be payable to the city unless the number of hours of services performed in the city for such employer, are less than the number of hours of services performed in any other municipality which levies such a tax. (Code 1979, § 36-193; Ord. No. 98-02, § 2, 1-26-1998)