Professionals in the following categories who advertise to or who see clients or practice
their profession at a location in the City are required to pay a business tax under
their business name: architects, attorneys, chiropractic physicians, dentists, engineers,
optometrists, osteopathic physicians, physicians, podiatrists, psychologists, certified
public accountants, and veterinarians. Professionals working with, for, or under the
name of a business or professional otherwise taxed under this article, but who are
not employees as described in this article, are required to pay a separate business
tax in their name as an individual professional.
