§ 5.04.010. Definitions.

The following words, terms and phrases shall, for the purpose of this chapter, have the following meanings:

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

"City" means the city of Metter.

"Employee" means an individual whose work is performed under the direction and supervision of the employer and whose employer withholds FICA, federal income tax or state income tax or whose employer issues to such individual for the purposes of document and compensation a form IRS W-2, but not a form IRS 1099.

"Location" or "office" shall include any structure or vehicle where a business, profession, or occupation is conducted, but shall not include a temporary or construction work site which serves a single customer or project or a vehicle used for sales or delivery by a business or practitioner of a profession or occupation which has a location or office.

"Occupation tax" means a tax levied for revenue purposes on persons, partnerships, corporations or other entities for engaging in an occupation, profession or business in the city of Metter.

"Occupation tax certificate" means a document issued by the city of Metter acknowledging payment of the occupation tax and administrative fee.

"Practitioners of professions and occupations" means those individuals listed in OCGA Section 48-13-9(c)(1)-(18) but does not include a practitioner who is an employee of a business if such business pays an occupation tax.

"Regulatory fee" means a fee which approximates the cost of regulatory activity by the city.

"Regulatory fee certificate" means a document issued by the city of Metter acknowledging payment of a regulatory fee.

(Ord. of 7-13-15; Added during 1997 codification)