§ 78-503. Calculation of amount of tax.

An attorney who practices law in the jurisdiction of the county shall elect as its entire occupation tax one of the following:

(1)

An occupation tax based on gross receipts combined with profitability ratios as set forth in schedule A. Any attorney or law firm, who elects to pay an occupation tax based on gross receipts shall provide to the business license office information concerning the practitioner's gross revenues on forms supplied by the business license division as well as verification as required by the division manager of the business license division of said gross revenues for the purpose of determining the appropriate occupation tax.

(2)

A fee according to schedule H not to exceed $400.00 per attorney, such tax to be paid at the attorney's office or location; provided, however, that an attorney paying according to this subsection shall not be required to provide information to the local government relating to the gross receipts of the business or attorney. The per-attorney fee includes all persons in the firm who qualify as an attorney under the state's regulatory guidelines and framework.

(Amd. of 2-23-10)