§ 22-198. Professionals as classified in state law.

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

(1)

The occupation tax based on profitability ratio/gross receipts combined with profitability ratios as set forth in section 22-194 of this chapter.

(2)

A fee of $400.00 per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location; provided, however, that a practitioner paying according to this paragraph shall not be required to provide information to the local government relating to the gross receipts of the business or practitioner. The per-practitioner fee applies to each person in the business who qualifies as a practitioner under the state's regulatory guidelines and framework.

(3)

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

(Code 1986, § 12-7; Ord. of 12-22-1994; Ord. of 12-12-1995)