§ 13-47. Special provisions for professionals/independent contractors.
Latest version.
Each and every person practicing a profession as an independent contractor, such as
by way of illustration and not limitation, the various categories of physicians and
health care professionals, attorneys, engineers, architects, surveyors, accountants,
financial consultants, etc., shall obtain a local business tax receipt individually
but a local business tax receipt is not required for their professional office, if
they are practicing or operating as an independent contractor. Likewise, each subcontractor/independent
contractor shall obtain a local business tax receipt individually. This classification
would include such occupational arrangements as real estate salespersons working for
a licensed broker on an independent contractor basis, beauticians renting/sharing
a space from a beauty shop operator on an independent contractor basis, subcontractors
working for a general contractor, etc. In those close cases requiring a determination
of whether a particular professional or other occupational position is an employee
or an independent contractor, the determining factor shall be whether the occupational
position receives or would receive a W-2 or 1099 Internal Revenue Service form as
evidence of compensation for federal income tax purposes.
