(a) The city council determines and declares that the performance of services for wages within the City by an employee for an employer, for any period of time in a calendar month, is the exercise of a taxable privilege, as long as any part of the services of such employee are performed within the City.

(b) The city council further determines and declares that, considering the relationship existing between the exercise by employees of the taxable privilege set forth in subsection (a) of this section and the expenditures incurred by the City in providing street maintenance, police and fire protection, and other municipal services and in promoting the general health, safety, and welfare of its citizens, the tax imposed by this article is reasonable, proper, uniform, nondiscriminatory, and necessary for a just and proper distribution of the tax burden within the City. (Code 1979, § 36-150)