§ 14-3. Administrative and transfer fee structure; regulatory fee levied; fees separate from taxes.

(a)

Administrative and transfer fee.

(1)

A non-prorated, nonrefundable flat fee shall be required on all occupation tax accounts for the initial start up, renewal and re-opening of those accounts. The administrative fee shall be in an amount as established by the mayor and council from time to time.

(2)

A transfer fee may be imposed for the transfer of an occupation tax certificate, and shall be in an amount as established by the mayor and council from time to time.

(b)

A regulatory fee is imposed as provided under O.C.G.A. §§ 48-13-8 and 48-13-9 on applicable businesses. A regulatory fee should cover the approximate cost of any regulatory function and may not be used as a revenue raising tool. A regulatory fee may not include a flat fee.

(c)

Occupation taxes are levied as hereinafter provided, and are separate from administrative or regulatory fees.

(Ord. of 7-1-2012, § 18-3)