Trade, occupation, and profession definition
Trade, occupation, and profession means and include the doing of any kind of work, the rendering of any kind of personal services, or the holding of any kind of position or job within the City of Birmingham, Alabama by any clerk, laborer, tradesman, manager, official, or other employee, including any nonresident of the City of Birmingham who is employed by any employer as defined in this section, where the relationship between the individual performing the services and the person for whom such services are rendered is, as to those services, the legal relationship of employer and employee, including also a partner of a firm or an officer of a firm or corporation, if such partner or officer receives a salary for his personal services rendered in the business of such firm or corporation, but they shall not mean or include domestic servants employed in private homes or businesses, professions or occupations for which occupational license fees are required to be paid under any General License Code of the City.