§ 14-2. Construction of terms; definitions.

(a)

Wherever the term "City of Peachtree Corners" is used herein, such term shall be construed to mean "City of Peachtree Corners, Georgia"; wherever the term "city" is used herein, in the context of a geographic area, it shall be construed to mean "City of Peachtree Corners, Georgia."

(b)

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

Business means any business, trade, occupation, profession, avocation or calling of any kind for gain or profit, direct or indirectly, provided that this shall not include any business operating in the city solely under a franchise granted by the city.

City means the City of Peachtree Corners government, acting through its appointed officials and employees in the administration of this chapter.

City of Peachtree Corners or its designee means the City of Peachtree Corners or its designee who shall be the administrator of the occupational tax function, and who may be assisted by subordinates and who shall have the primary responsibility for the implementation of this chapter.

Disabled veteran means a person who has served in the armed services of the United States and was terminated under conditions other than dishonorable. In addition, such disabled veteran must provide certification by the U.S. Department of Veteran Affairs as 25 or more percent disabled in line of duty service during peace-time or ten or more percent disabled in line of duty service during war-time, as set forth in O.C.G.A. § 43-12-2; with further certification that such disability is likely to be permanent and continuing.

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

Engaged in business means any person, whether acting as an owner, operator or agent in any business within the city, shall be deemed to be engaged in business when performing any act of selling any goods or services, soliciting business or offering goods or services for sale for payment in an attempt to make a profit; including sales or services of a wholesaler, retailer or manufacturer.

Flat fee means the amount assessed uniformly to all businesses and practitioners of professions and occupations in the city for the initial start-up, renewal, or re-opening of occupation tax accounts.

Gross receipts.

(1)

The term "gross receipts" means the total revenue of the business or practitioner for the period, including without limitation:

a.

Total income without deduction for the cost of goods or expenses incurred;

b.

Gain from trading in stocks, bonds, capital assets or instruments of indebtedness;

c.

Proceeds from commissions on the sale of property, goods or services;

d.

Proceeds from fees for services rendered; and

e.

Proceeds from rent, interest, royalty or dividend income.

(2)

The term "gross receipts" does not include the following:

a.

Sales, use, or excise tax;

b.

Sales returns, allowances and discounts;

c.

Inter-organizational sales or transfers between or among the units of a parent-subsidiary controlled group of corporations as defined by 26 USC 1563(a)(1), between or among the units of a brother-sister controlled group of corporations as defined by 26 USC 1563(a)(2), or between or among a parent corporation, wholly owned subsidiaries of such parent corporation, and any corporation in which such parent corporation or one or more of its wholly owned subsidiaries owns stock possessing at least 30 percent of the total value of shares of all classes of stock of such partially owned corporation, or between or among wholly owned partnerships or other wholly owned entities;

d.

Payments made to a subcontractor or an independent agent for services which contributed to the gross receipts in issue;

e.

Governmental and foundation grants, charitable contributions, or the interest income derived from such funds, received by a nonprofit organization which employs salaried practitioners otherwise covered by this chapter, if such funds constitute 80 percent or more of the organization's receipts; and

f.

Proceeds from sales of goods or services which are delivered to or received by customers who are outside the state at the time of delivery or receipt.

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 from the real property's owner, lessor, or the agent of the owner or lessor unless the real property's owner, lessor or 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.

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.

Occupation tax certificate means that document issued by the city or its designee, which, when properly annotated or validated by the city or its designee, shall serve as evidence of compliance with the provisions of this chapter.

Permit means a work permit for employment in a regulated business, issued by the city mayor and council or its designee in conformance with the provisions of the chapter.

Person, wherever used in this chapter, shall be held to include sole proprietors, corporations, partnerships, professional practitioners or any other form of business organization.

Practitioner of profession or occupation is one who by state law requires state licensure regulating such profession or occupation. A separate occupation tax shall be required for each registered or licensed professional person, without regard to whether the person is fully engaged or employed in the profession, or whether the person performs all the duties customarily associated with the profession. Practitioners of professions and occupations shall not include a practitioner who is an employee of a business, if the business pays an occupation tax based upon profitability ratio in combination with gross receipts.

Regulatory fees means payments, whether designated as license fees, permit fees or by another name, which are required by a local government as an exercise of its police power and as a part of or as 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. A regulatory fee may not include an administrative fee. Development impact fees as defined by O.C.G.A. § 36-71-2 or other costs or conditions of zoning or land development are not regulatory fees.

Transfer of tax certificate means only the transfer of a fully-paid business or occupation tax certificate from an existing location as specified in a duly issued certificate, to a different business situs. Certificates may not be transferred in the case of a change in ownership, or after expiration date of a certificate; in such cases, a new application and certificate shall be required. Certificates may not be transferred when there is an outstanding unpaid amount.

Yard sales, garage sales, bake sales means events that occur not as a part of any business enterprise or profession, but instead are sponsored and operated by a private individual or group, normally for purposes of financially supporting special events or endeavors for nonprofit or charitable groups.

(Ord. of 7-1-2012, § 18-2)