§ 5.04.040. Occupation tax levied—Limitations.

A.

An occupation tax based upon number of employees in the state of Georgia is levied upon businesses and practitioners of professions and occupations with one or more locations of offices within the corporate limits of the city and, pursuant to OCGA Section 48-13-7, upon out-of-state businesses with no location or office in the city but with employees or agents engaging in substantial efforts to solicit business or serve customers or clients in the state of Georgia in accordance with the following schedule:

First ten employees       $21.00 per employee

Next ten employees       17.00 per employee

Next ten employees       15.00 per employee

Next ten employees       13.00 per employee

Next ten employees       6.00 per employee

Remaining employees       1.55 per employee

B.

Where a person conducts business at more than one fixed location, each location shall be considered a separate business for purposes of the occupational tax. Employees of a business with multiple locations or offices within the city shall only be counted once for purposes for assessing a tax pursuant to this Chapter.

C.

A business or practitioner which is subject to an occupation tax by another local government and claiming an exemption from or limitation to the occupation tax imposed by this chapter shall submit documentation as to current payment of the occupation tax to the other local government and the basis of such tax.

1.

If a business or practitioner with no location or office in Georgia provides to the city proof of payment of a local business or occupation tax in another state which purports to tax the business's or practitioner's sale or service in this state, then the business or practitioner shall be exempt from this occupation tax.

2.

A business or practitioner with no location or office in Georgia shall only be required to pay occupation tax to the local government in Georgia where the largest dollar volume of business is done or service is performed by such business or practitioner. This limitation shall only apply when the business or practitioner has provided to the city satisfactory proof as to the applicability of this subsection.

3.

A business or practitioner which has locations in Georgia subject to occupation tax by more than one local government in Georgia shall only be subject to occupation tax by the city for the number of employees who are employed within the corporate limits of the city. This limitation shall only apply when the business or practitioner has provided to the city satisfactory proof of current payment of the occupation tax of the other local government(s).

4.

If an employee works for the same business or practitioner in more than one municipal corporation or county and the business or practitioner submits proof of this, the employee shall be counted as an employee in the city only if the city is the jurisdiction where such employee works for the longest period of time within the calendar year.

D.

If a business or practitioner commences business in the city on or after July 1st in any year, the occupation tax for the remaining portion of the year shall be fifty (50) percent

(1)

Lawyers;

(2)

Physicians licensed under Chapter 34 of Title 43;

(3)

Osteopaths licensed under Chapter 34 of Title 43;

(4)

Chiropractors;

(5)

Podiatrists;

(6)

Dentists;

(7)

Optometrists;

(8)

Psychologists;

(9)

Veterinarians;

(10)

Landscape architects;

(11)

Land surveyors;

(12)

Practitioners of physiotherapy;

(13)

Public accountants;

(14)

Embalmers;

(15)

Funeral directors;

(16)

Civil, mechanical, hydraulic, or electrical engineers;

(17)

Architects;

(18)

Marriage and family therapists, social workers, and professional counselors;

of the tax imposed for the entire year. The administrative fee shall not be reduced.

E.

If a business or practitioner does not know how many employees which are the basis of this occupation tax will be employed by the business or practitioner during the current calendar year, then the business or practitioner shall file a return estimating the number of employees which are the basis of this occupation tax. If such estimate is not accurate, then no later than December 31st the business or practitioner shall file an amended return indicating the actual number of employees during the previous calendar year. Any overpayment of the occupation tax may be credited to the business or practitioner's account for future tax liability, offset against other amounts due and owing to the city for any reason or paid to the business or practitioner at the discretion of the city clerk.

F.

Real estate brokers shall be subject to occupation tax pursuant to this chapter only if they maintain a principal or branch office in the city.

(Ord. of 7-13-15; Ord. dated 1-9-95 § 1 (part): prior code § 11-3)