§ 10-72. Construction of terms; definitions.

(a)

Wherever the term City of Cartersville is used herein, such term shall be construed to mean Cartersville, Georgia; wherever the term city is used herein, it shall be construed to mean Cartersville, Georgia.

(b)

As used in this article, the term:

Administrative fee means a component of an occupation tax which approximates the reasonable cost of handling and processing the occupation tax.

Administrator means the director of the planning and development department [or his/her] representative.

Clerk means the City Clerk of the City of Cartersville.

Dominant line means the type of business, within a multiple-line business, that the greatest amount of income is derived from.

Location of office shall not include a temporary work site which serves a single customer or project.

Occupation tax means a tax levied on persons, partnerships, corporations, or other entities for engaging in an occupation, profession, or business for revenue-raising purposes.

Person shall be held to include sole proprietors, corporations, partnerships, nonprofits, or any other form of business organization, but specifically excludes charitable nonprofit organizations which utilize fifty (50) percent of their proceeds for charitable purposes.

Practitioner of profession or occupation is one who by state law requires state licensure regulating such profession or occupation. Practitioner of profession or occupation shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.

Regulatory fees means payments, whether designated as license fees, permit fees, or by another name, which are required by a local government as an exercise of its police power and as a part of or an aid to regulation of an occupation, profession, or business. The amount of a regulatory fee shall approximate the reasonable cost of the actual regulatory activity performed by the city. A regulatory fee may not include an administrative fee. Development impact fees as defined by paragraph 8 of O.C.G.A. § 36-71-2 or other costs or conditions of zoning or land development are not regulatory fees.

(Ord. No. 43-94, 10-27-94; Ord. No. 49-95, 12-6-95; Ord. No. 28-98, 8-13-98; Ord. No. 51-08, § 1, 12-4-08)