§ 14-21. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Administrative fee means a component of an occupation tax that approximates the reasonable cost of processing and handling the occupation tax and accompanying returns.

Business means any person who, within the corporate limits of the city, engages in, causes to be engaged in and/or represents himself to be engaged in any occupation or activity with the object of gain, benefit or advantage, either directly or indirectly. Any person advertising by any means, including, but not limited to, signs, cards, circulars and newspapers, that he is engaged in a business of any kind shall be liable for the appropriate occupation tax required under this article and the payment of the appropriate fee therefor. No business required by this article to secure an occupation tax payment certificate shall be exempt from the payment of such occupation tax on the grounds that such business is operated for a charitable purpose, unless at least 80 percent of the proceeds of such business are utilized for charitable purposes.

Date of commencing operations means the date on which a business theretofore not engaged in commercial transactions within the city becomes engaged in business.

Dominant line means the type of business, within a multiple-line business, from which the greatest amount of income is derived.

Employee means an individual whose work is performed under the direction and supervision of the employer and whose employer 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. The term "employee" includes an individual who performs work under the direction and 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 which issues to such individual for purposes of documenting compensation a form IRS W-2.

Location or office includes 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 a vehicle 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 personal property's owner, lessor, or the agent of the owner or lessor. The site of real property which is rented or leased to 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.

Number of employees of the business or practitioner, means as computed on a fulltime position basis or a fulltime position equivalent basis, provided that for the purposes of this computation an employee who works 40 hours or more weekly shall be considered a fulltime 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 fulltime position equivalents.

Occupation tax means a tax levied on persons, partnerships, corporations or other entities for engaging in an occupation, profession or business for revenue raising purposes.

Person includes sole proprietors, corporations, partnerships, nonprofit organizations, or any other form of business organization, but specifically excludes charitable nonprofit organizations that utilize 80 percent of their proceeds for charitable purposes.

Practitioner of profession or occupation is one who by state law requires state licensure regulating such profession or occupation as designated by O.C.G.A. § 48-13-9(c), but does not include, a practitioner who is an employee of a business if the business pays an occupation tax.

Regulatory fees mean payments, whether designated as license fees, permit fees or by another name, required by the city as an exercise of its police power and as a part of or an aid to regulation of an occupation, profession, or business. The amount of a regulatory fee shall approximate the reasonable cost of the actual regulatory activity performed by the city. The term "regulatory fee" may not include an administrative fee. Development impact fees as defined by O.C.G.A. § 36-71-2(8) or other costs or conditions of zoning or land development are not regulatory fees.

(Code 1998, § 22-31; Ord. of 12-16-1997, § I(22-32))

State law reference

Similar provisions O.C.G.A. § 48-13-5.