§ 14-4. Occupation tax levied; structure.

(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 city or upon out-of-state businesses with no location or office in the state falling within the criteria of O.C.G.A. § 48-13-7. The tax shall be based upon the following criteria: 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 United States Office of Management and Budget, the United State Internal Revenue Service or successor agencies of the United States.

(b)

The tax rates associated with the classifications of subsection (a) shall be adopted through resolution by the mayor and council on an annual basis and can be found in the office of the city clerk.

(Ord. of 7-1-2012, § 18-4; Ord. No. O2017-12-109, § I, 12-19-2017)