Except as otherwise specified in Section 5.04.420, every person commencing, engaged in, conducting or carrying on a business within the city shall pay an annual business license tax comprising of the base fee plus the fee per employee times the average number of persons employed, including employees of contractors, subcontractors and professional persons engaged in or to be engaged in such business. The base fee and the fee per employee shall be set each year by city council resolution as described in Section 5.04.400. (Ord. 635; Ord. 473 §1, 2002).