(a) There is hereby levied upon, and there shall be collected monthly from each employee, an employee occupational privilege tax of $2.00 per month for each and every month in which such employee is employed. 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 employee 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 employee 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, § 36-153)