§ 62-72. Professionals as classified in state law.

(a)

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

(1)

The occupation tax based on the number of employees;

(2)

An occupation tax of $400.00 per professional practitioner. Compliance with this section shall not be a precondition to the practice of any profession listed herein or licensed by the state. It shall be the responsibility of the taxpayer to inform the city manager of his or her claim of entitlement to be treated as a practitioner of a profession under state law.

(b)

This election is to be made on an annual basis and must be done by January 1 of each year.

(Ord. No. 94-1212, § 8, 12-12-94; Ord. No. 2017-0522, § 4, 5-22-17, eff. 1-1-18)