Sec. 22-32Definitions

The following words, terms, and phrases shall, for the purposes of this chapter, have the following meaning:

City means the City of Ashburn, Georgia.

[Employee means:]

(1) Except as otherwise provided in subparagraph (2) of this paragraph, "employee" means an individual whose work is performed under the direction and supervision of an employer who withholds FICA, federal income tax, or state income tax from such individual's compensation or whose employer issues to such individual for purposes of documenting compensation a form IRS W-2 but not a form IRS 1099.

(2) An individual who performs work under the direction or supervision of one business or practitioner in accordance with the terms of a contract or agreement with another business which recruits such individual is an employee of the business or practitioner that issues to such individual for purposes of documenting compensation a form IRS W-2.

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 vehicle or used for sales or delivery by a business or practitioner of a profession or occupation which has a location or office. The renter's or lessee's location which is the site of personal property which is rented or leased from another does not constitute a location or office for the real property's owner, lessor, or the agent of the owner or lessor, unless the real property's owner, lessor, or the agent of the owner or lessor, in addition to showing the property to prospective lessees or tenants and performing maintenance or repair of the property, otherwise conducts the business of renting or leasing the real property at such site or otherwise conducts any other business, profession, or occupation at such site.

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 Ashburn.

Practitioners of professions and occupations does not include a practitioner who is an employee of a business, if the business pays an occupation tax.

History: (Ord. No. 03-02, § 1, 3-6-2003)