§ 22-194. Occupation tax levied; restrictions.

An occupation tax shall be levied upon those businesses and practitioners of professions occupations with one or more locations or offices in the corporate limits of the city and/or upon the applicable out-of-state businesses with no location or office in Georgia pursuant to O.C.G.A. § 48-13-7 based upon the following criteria:

(1)

Profitability ratios in combination with gross receipts means the tax rate determined by profitability ratios in combination with gross receipts for each business, trade, profession, or occupation shall be as follows and will be developed and updated from time to time by the clerk and treasurer's office. (See Attached Exhibit "A") [on file in city offices].

(2)

No business or practitioner shall be required to pay more than one occupation tax for each of its locations.

(3)

No occupation tax will be required upon more than 100 percent of a business's gross receipts.

(4)

No occupation tax will be required on receipts on which such tax has been levied in other localities or states.

(5)

An occupation tax shall be required from real estate brokers, agents, or companies whose offices are located outside the taxing jurisdiction and who sell property inside the city.

(6)

An occupation tax shall not be levied in any other manner except as described in this section.

(7)

Occupation taxes are limited to the gross receipts earned in the city or in the state.

(8)

Out-of-state businesses with no location in Georgia shall be assessed occupation taxes based on the gross receipts of the business as defined in O.C.G.A. § 14-13-7 which are reasonably attributed to sales or services in the State of Georgia.

(Code 1986, § 12-3; Ord. of 12-22-1994; Ord. of 12-12-1995)