§ 46-98. Occupation tax—Levied; restrictions.

(a)

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 upon the applicable out-of-state businesses with no location or office in the state pursuant to O.C.G.A. § 48-13-7 based upon the following criteria:

(1)

Gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, profession, or occupation as measured by nationwide averages derived from statistics, classifications, or other information published by the U.S. Office of Management and Budget, the U.S. Internal Revenue Service, or successor agencies of the United States.

(2)

The tax rate determined by profitability ratios in combination with gross receipts for each business, trade, profession, or occupation shall be as established by ordinance.

(b)

No occupation tax will be required upon more than 100 percent of a business' gross receipts.

(c)

No occupation tax will be required on receipts on which such tax has been levied in other localities or states.

(d)

An 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.

(e)

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

(f)

Occupation taxes are limited to the gross receipts earned in the taxing jurisdiction or in the state.

(g)

Out-of-state businesses with no location in the state shall be assessed occupation taxes pursuant to O.C.G.A. § 14-13-7, which are reasonably attributed to sales or services in the state.

(h)

The occupation tax payable pursuant to this section shall be as established by ordinance per business, trade, profession, or occupation required to pay the occupation tax.

(i)

An alphabetical business classification (SIC) index is added to Ordinance No. O-95-12-41 as appendix A thereof, and the same is incorporated into this section by specific reference thereto.

(j)

A tax class designation by SIC code and business description for tax classes 1 through 6 is added to Ordinance No. O-95-12-41 as appendix B, and the same is incorporated herein by specific reference thereto.

(Code 1986, § 14-10; Ord. No. O-95-12-41, 12-21-1995)