Every person engaged in the business or profession of teaching music, photography,
ceramics, dancing, bridge, cooking, language, mathematics, history or any other academic
or technical subject, sewing, stenography, typewriting, stenotyping, secretarial work,
sales or expression, or conducting an academic or business or professional or technical
school or a nursery school or kindergarten, or teaching persons to operate motor vehicles
shall pay a license fee as set forth in Appendix A to this Code or a license tax equal
to $0.36 per $100.00 of the gross receipts of the business or profession, as provided
in Section 26-871.
(Code 1993, § 27-437; Code 2004, § 98-770)