§ 62-68. Regulatory fee structure; occupation tax structure.

(a)

Fee required. A regulatory fee as set forth in the schedule of fees and charges shall be imposed and collected on businesses and practitioners of professions and occupations doing business within the corporate limits of the city to provide some compensation to the city for its investigation, inspection and protection of the public health, safety or welfare or in the course of enforcing a state or local building, health or safety code. The city manager shall notify each business wherein a regulatory fee is imposed. Any business which fails to pay the fee is subject to the punishment and fines as set forth in section 1-11. Businesses which may be subject to a regulatory fee are included but not limited to those found in O.C.G.A. § 48-13-9(b).

(b)

Levied. Pursuant to the mandate by the general assembly, which provides that effective January 1995, any occupation tax imposed by a municipality shall be classified by either number of employees, profitability ratio or gross receipts as defined in O.C.G.A. § 48-13-10 et seq., an occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices within the corporate limits of the city and upon the applicable out-of-state businesses with no location or office in the state pursuant to O.C.G.A. § 48-13-7 based upon the number of employees within the jurisdiction and upon the criteria stated in subsections (c) and (d) of this section.

(c)

Occupation tax schedule. Unless the election provided in section 62-72 is exercised, an occupation tax shall be levied in accordance with the following schedule:

One through 25 employees	—	$20.00 per employee
26 through 50 employees	—	$18.00 per employee
51 through 100 employees	—	$16.00 per employee
101 through 200 employees	—	$14.00 per employee
201 through 500 employees	—	$13.00 per employee
more than 500 employees	—	$12.00 per employee

 

(d)

Exceptions.

(1)

The city shall not require the payment of more than one occupational tax or regulatory fee for each location that a business or practitioner shall have.

(2)

The city shall not require an occupation tax from those real estate brokers, agents or companies whose offices are located outside the city and sell property inside the limits of the city.

(e)

Administrative fee. An administrative fee of $100.00 per annum is levied and assessed on all occupational tax accounts.

(Ord. No. 94-1212, § 4, 12-12-94; Ord. No. 2013-1118-01, § 1, 11-18-13; Ord. No. 2017-0522, §§ 2, 3, 5-22-17, eff. 1-1-18)