§ 14-27. Administrative and regulatory fee structure; tax structure.

(a)

A nonprorated, nonrefundable administrative fee established in section 12-14 shall be required on all business and occupation tax accounts for the initial startup, renewal, or reopening of these accounts.

(b)

A regulatory fee may be imposed as provided under O.C.G.A. § 48-13-9 on those applicable businesses. A regulatory fee may not include an administrative fee.

(Code 1998, § 22-37; Ord. of 12-16-1997, § I(22-33))

State law reference

Administrative fee authorized, O.C.G.A. § 48-13-10.