§ 14-25. Tax levied; restrictions.

(a)

Levied. An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the corporate limits of the city and the applicable out-of-state businesses with a location or office in the state pursuant to O.C.G.A. § 48-13-7 based upon the number of employees of the business or practitioner.

(b)

Occupation tax schedule. The tax rate determined by number of employees for each business, trade, profession or occupation shall be as provided in section 12-14 and will be developed and updated from time to time by the city clerk's office.

(c)

Restrictions.

(1)

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

(2)

No 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 taxing jurisdiction.

(3)

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

(4)

Out-of-state businesses with no location in the state shall be assessed occupation taxes based on the number of employees engaged in substantial efforts in the state.

(Code 1998, § 22-35; Ord. of 12-16-1997, § I(22-34))

State law reference

Determination of tax on basis of employees, O.C.C.A. § 48-13-10.