Sec. 22-34Occupation tax levied; computation of full-time employees; occupation tax schedule; limitations

(a) An occupation tax based upon number of employees is levied upon businesses and practitioners of professions and occupations if the business or practitioner:

(1) Has one or more locations or offices within the corporate limits of the city; or

(2) Is an out-of-state business or practitioner with no location or office in the city but:

a. Has employees or agents engaging in substantial efforts to solicit business or serve customers or clients within the corporate limits of the city; or

b. Owns personal or real property which generates income and is located within the corporate limits of the city.

(b) The occupation tax is levied based on the number of employees of the business or practitioner as computed on a full-time basis or full-time position equivalent basis, provided that for the purposes of this computation an employee who works 40 hours or more weekly shall be considered a full-time employee and that the average weekly hours of employees who work less than 40 hours weekly shall be added and such sum shall be divided by 40 to produce full-time position equivalents.

(c) The occupation tax is levied in accordance with the following schedule:

No. of Employees

Amount of Tax

1—5

$75.00

6—9

$100.00

10 or more

$175.00

 

(d) Insurance companies, not agents, will pay an annual license fee of $40.00 in accordance with O.C.G.A. § 33-8-8(b)(1).

(e) The city shall not require the payment of more than one occupation tax for each location of a business or practitioner.

(f) A business or practitioner that is subject to an occupation tax by another local government and claiming an exemption from or limitation to the occupation tax imposed by this article by reason thereof 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 sales or services in this state, then the business or practitioner shall be exempt from this occupation tax.

(2) Subject to the exception provided by the preceding subsection (1), 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 of as to the applicability of this subsection.

(3) A business or practitioner that 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.

(g) Businesses commencing on or after January 1 of any year but prior to July 1 of that year shall pay the tax for the entire year. If a business or practitioner commences business in the city on or after July 1 in any year, the occupation tax for the remaining portion of the year shall be 50 percent of the tax imposed for the entire year.

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

(i) Notwithstanding any provision contained in subsection (a) above, any individual or entity which owns and leases residential property shall be exempt from the levy of the occupation tax set forth herein if: 1) the total number of residential dwelling units owned, managed, or serviced by such individual or entity is three or fewer; and 2) if such individual or entity is not otherwise subject to the occupation tax levy set out herein. Any individual claiming the exemption set out in this paragraph shall submit documentation to the city verifying the number of residential dwelling units owned or managed. This subsection (i) shall not be construed or applied in violation of O.C.G.A. § 48-13-17, which generally prohibits levying or collecting a fixed amount occupation tax upon real estate brokers unless such brokers do not maintain a principal or branch office within the city limits.

History: (Ord. No. 03-02, § 1, 3-6-2003; Ord. No. 15-01, § 1, 2-5-2015)