§ 17-81. Occupational tax.

(a)

Occupation tax levied.

(1)

An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one (1) or more locations or offices in the corporate limits of the city and/or upon the applicable out-of-state businesses with no location or office in Georgia pursuant to O.C.G.A. § 48-13-7 based upon the following criteria: the number of employees of the business or practitioner as of January 1 of the tax year, or if not available, the previous years' average number of employees, or for a new business, the estimated average number of employees for that year.

(2)

Occupation tax schedule.

a.

Number of employees. The tax rate determined by number of employees for each business, trade, profession, or occupation is as follows and will be developed and updated from time to time by the mayor and city council. A ten (10) percent late fee will be assessed after ninety (90) days from the due date.

	Number of Employees	Tax Liability
Class 1	0—1	90.00
Class 2	2—5	180.00
Class 3	6—10	240.00
Class 4	11—50	335.00
Class 5	51—100	405.00
Class 6	101—200	675.00
Class 7	201—500	1,015.00
Class 8	501—1,000	1,685.00
Class 9	1,001 or more	3,000.00

 

b.

A business with multiple locations in the city will not be assessed more than three thousand dollars ($3,000.00) for their occupational tax fee for all their locations combined.

c.

The number of employees includes part-time employees who will be treated as equivalent to full-time employees based upon their applicable percentage of work in comparison to a full-time employee.

(b)

Professionals as classified in O.C.G.A. § 48-13-9(c), paragraphs (1)—(18).

(1)

Practitioners of professions as described in O.C.G.A. § 48-13-9(c), paragraphs (1)—(18) shall elect as their entire occupation tax one (1) of the following:

a.

The occupation tax based on number of employees as set forth in this section.

b.

A fee of two hundred dollars ($200.00) per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location. The per-practitioner fee applies to each person in the business who qualifies as a practitioner under the state's regulatory guidelines and framework.

c.

This election is to be made on an annual basis and must be done by January 30 of each year.

d.

Enforcement and collection of the fee and penalties imposed for violations required under this section shall be in accordance with this chapter unless other methods are specified by state law.

Attorneys are not required to pay their occupation tax or otherwise register, or comply with the terms of the occupational tax as a precondition of practicing law.

(c)

A transfer fee of ten dollars ($10.00) is allowed if a licensed business is moved to another location with the same owners and operations upon notification of the administrator pursuant to chapter 10 of the Code. In the event notice is not given, an additional ten (10) percent fee shall be charged for the transfer.

(d)

For all motor vehicles used in a commercial manner, an additional fee of ten dollars ($10.00) per vehicle shall be assessed.

(e)

All fees pursuant to this section shall be paid prior to the issuance of a license.

(f)

Interest shall be assessed against all delinquent occupational taxes, regulatory fees, and administrative fees, assessed on occupational taxes at a rate of one and one-half (1.5) percent per month.

(Ord. No. 41-05, § 1, 7-7-05; Ord. No. 25-06, § 1, 5-18-06; Ord. No. 33-17, 11-16-17)

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