§ 4-7-21. Professions, consultants and specialized occupations; license tax rates.

(a)

Every person conducting or engaging in any professions, occupations or businesses shall pay an annual license tax of Thirty-one Cents ($0.31) for each One Hundred Dollars ($100.00) of gross receipts. Professions and consultants include, by way of illustration, but are not to be limited to, persons who provide or operate:

Actuary

Architect

Attorney-at-law

Certified public accountant

Chemist

Chiropractor

Consultant:business, engineering, financial, labor, tax or transportation

Dentist

Dietitian

Engineer:ceramic; chemical; civil; electrical; environmental; heat, air conditioning and ventilating engineer (HVAC); industrial; mechanical; metallurgical; or sanitary

Homeopathist

Medical doctor, medical specialist

Midwife

Naturopathist

Nurse practitioner

Optician

Optometrist

Orthodontist

Pathologist

Physical therapist

Physiotherapist

Psychiatrist

Psychologist

Surveyor

Veterinarian

(b)

Every person conducting or engaging in any specialized occupation or business shall pay an annual license tax of Thirty-one Cents ($0.31) for each One Hundred Dollars ($100.00) of gross receipts. Specialized occupations or businesses include, by way of illustration, but are not be limited to, persons who provide or operate:

Accounting services:bookkeeping or tax preparation

Analysts:business financial, marketing research or operations

Appraisers

Arborist

Artist

Blue printer

Brokers:stock or investment

Business operations management

Commercial inventory, valuation service

Commission merchant

Counselors:family or financial

Designers:landscape, fashion or graphic

Entertainers, performers, musicians, storytellers or clowns

Estimators, measurers or assayers

Insurance claims adjustors

Investment advisory services

Labor arbitrators

Language translators or interpreters

Lecturers

Producers:motion picture, television or radio

Property management services

Public stenographers and recorders

Real estate settlement services

Sculptors

Title abstract companies

Writers or editors. (10-1-69; 7-1-70; 1-20-71; 5-15-72; 1961 Code, § 25-44; 38-73-25; 2-77-4; 45-88-4; 5-90-4; 29-92-4; 23-93-4, § 1; 33-94-4.)