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year prior to the Tax Collector issuing an occupational <br />license pursuant to this section. <br />(c) An occupational license shall not be required <br />where a person, although licensed by law under a regulatory <br />statute, is prohibited from engaging in a profession, <br />business or occupation unless under the direct supervision <br />of another person, individual or corporation. <br />(d) Every individual or group of individuals who <br />operates a branch office, or any professional corporation <br />which operates an office in which a profession is practiced, <br />shall license each office in which the profession is <br />practiced, <br />(e) As used in this section, "profession" means <br />an occupation or vocation requiring training in the liberal <br />arts or the sciences and advanced study in a specialized <br />field, and includes, but is not limited to, such professions <br />as: <br />Accountants Engineers Physicians <br />Analytical Chemists Naturopaths Podiatrists <br />Architects Occulists Psychologists <br />Attorneys Opticians Real Estate Brokers <br />Chiropractors Optometrists Surgeons <br />Dentists Osteopaths <br />SECTION 42. Public service. <br />(a) Every person engaged in any business in the <br />County as owner, agent, or otherwise that performs some <br />services for the public in return for a consideration must <br />license tax shall be seventeen dollars ($17.00). <br />(b) No license shall be required under this <br />section for any business the principal function of which is <br />the performance of some services for the public in return <br />for a consideration when the nature of the service is such <br />that it is a necessary part of some other business for which <br />an occupational license is required by another section of <br />this chapter; but this provision shall not be construed to <br />exempt service departments of merchandising and other lines <br />obtain <br />a license under <br />this section. <br />The <br />amount of the <br />license tax shall be seventeen dollars ($17.00). <br />(b) No license shall be required under this <br />section for any business the principal function of which is <br />the performance of some services for the public in return <br />for a consideration when the nature of the service is such <br />that it is a necessary part of some other business for which <br />an occupational license is required by another section of <br />this chapter; but this provision shall not be construed to <br />exempt service departments of merchandising and other lines <br />