§ 62-67. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

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

Location of office does not include a temporary work site that serves a single customer or project.

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

Person means sole proprietors, corporations, partnerships, nonprofits or any other form of business organization, but specifically excludes charitable nonprofit organizations that utilize 50 percent of their proceeds for charitable purposes.

Practitioner of profession or occupation means one who by state law requires state licensure regulating such profession or occupation and 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, required by a local government as an exercise of its police power and as a part of or as 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 O.C.G.A. § 36-71-2(8) or other costs or conditions of zoning or land development are not regulatory fees.

(Ord. No. 94-1212, § 2(B), 12-12-94; Ord. No. 2017-0522, § 1, 5-22-17, eff. 1-1-18)

Cross reference

Definitions generally, § 1-2.