§ 22-1. Imposition and levy of occupational tax.

(a)

Each person engaged in a business, trade, profession or occupation, whether with a location within the city or in the case of an out-of-state business with no location in the state exerting substantial efforts within the city pursuant to O.C.G.A. § 48-13-7, shall pay an occupational tax for said business, trade, profession or occupation.

(b)

Occupation taxes shall be based upon gross receipts in combination with profitability ratio and number of employees. The profitability ratio for the type of business will be determined from nation-wide averages derived from statistics, classifications or other information published by the United States Office of Management and Budget, the United States Internal Revenue Service or successor agencies of the United States.

(c)

The occupation tax levied herein is for revenue purposes only and is not for regulatory purposes, nor is the payment of the tax made a condition precedent to the practice of any profession, trade or calling.

(Ord. No. 626, pt. I, 12-21-10)