§ 14-31. Professionals as classified in state law.

(a)

Prior to January 1 of each year, practitioners of professions as described in O.C.G.A. § 48-13-9(c)(1)—(18) shall elect as the entire occupation tax one of the following:

(1)

The occupation tax based on number of employees as set forth in section 14-25; or

(2)

A fee in the amount established in section 12-14 per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location; however, a practitioner paying according to this subsection shall not be required to provide information to the local government relating to the number of employees of the business or practitioner.

(b)

The per-practitioner fee provided for in this section applies to each person in the business who qualifies as a practitioner under the state's regulatory guidelines and framework.

(Code 1998, § 22-41; Ord. of 12-16-1997, § I(22-38))

State law reference

Election of method of tax by professions, O.C.G.A. § 48-13-10(g).