Any person engaged in a profession or occupation who uses his own personal residence
but which use does not involve the creation, maintenance, distribution or sale of
any merchandise or goods may apply for a local business tax receipt. Such applicant
may list his home address as the place of business, as long as the use of his residence
is in compliance with all applicable city and County zoning requirements, and shall
pay a local business tax as provided for in the schedule of taxes Section 8A-247.1.
