Occupational Tax - p17

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

As stated earlier, the ordinance describes the occupational tax as ‘A Privilege License Tax Upon The Privilege of Engaging in Trades, Occupations and Professions in Montgomery County.” Section 1(r) of the ordinance defines the occupational tax as follows: “‘Tax’ shall mean the privilege license tax ... levied and assessed hereunder.” Section 2 of the ordinance imposes the tax.upon “any Employee and any Owner who engages in or follows any Trade, Occupation or Profession,” including “both residents and non-residents of the County.” (Emphasis added.)

The ordinance defines an "Employee" as:

" individual who receives Employee Compensation. .. [ individual who holds any kind of office or position, either by election or appointment, as a federal, state, county, or city official, if such individual does any kind of work or renders any kind of services in the County."

(Emphasis added.) It defines "Employee Compensation" as:


7 Section 2 of the ordinance provides:

" shall be unlawful for any individual to engage in or follow any Trade, Occupation, or Profession on or after the Tax Commencement Date, without paying the [ Tax for the privilege of engaging in or following such Trade, Occupation, or Profession, which [ Tax shall be measured by one and one-half percent (1 of the Compensation of each such individual."