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0 <br />penalty provided <br />of the reports <br />furnished by the <br />e t ion <br />in said section. Forms fo-r the preparation <br />required herein shall be prescribed and <br />department of law enforcement. <br />Anyone who operates for profit in the county a permanent <br />exhibits shall pay a license fee of two hundred twenty-five <br />doll, ($22-5-.00) fo-r--each exhibit. <br />Section207.40 Professions. businesses, occupations <br />1. Every person engaged in the practice of any profession <br />who offers his services either directly or indirectly <br />to the public for a consideration, whether or not such <br />endeavor—be regulated—by law, sha l I- pay aI- i cense tax <br />of thirty dollars ($30.00) for the privilege of <br />practicing, which license shall not relieve the person <br />paying same from the payment of any license tax imposed <br />on any business p e ra-ted--by h -i w. <br />2. Every person engaged in a profession, business or <br />occupation regulated by law where licensed and <br />qualification standards are required shall display and <br />exhibit to the tax collector the license for the <br />current year prior to the tax collector issuing an <br />occupational license pursuant to tnis section, <br />3. An occupational license shall not be required where a <br />person, aitnougn licensed ay iaw unaer a regulatory <br />statute, is -prohibited from engaging in a profession, <br />business or occupation unless under the direct <br />supervision of another person, individual or <br />corporation. <br />Every individual or group of individuals who operate a <br />branch office, or any professional corporation which <br />operates an office in which a profession is practiced, <br />shall license each office in which the profession is <br />operated. <br />As used -FrT-- this section, "profession" means an <br />occupation or vocation requiring training in the <br />liberal arts or the sciences and advanced study in a <br />specialized field, and includes, but is not limited to, <br />such -profess irons- as-: <br />Accountants Engineers Physicians <br />Analytical Chemists Naturopaths Podiatrists <br />20 <br />SmeadSok Reprint Date: Friday, August 23, 2013 - 15:17:52 - OfficialDocuments:647, Attachment Id 0, Page 22 <br />