§ 22-2. Definitions.

(a)

Wherever the term Chamblee is used herein, such term shall be construed to mean Chamblee, Georgia; wherever the term city is used herein, it shall be construed to mean Chamblee, Georgia.

(b)

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

Business means any person, sole proprietor, partnership, corporation, trade, profession, occupation or other entity and the efforts or activities associated thereby for the purposes of raising revenue or producing income.

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

Employee means an individual whose work is performed under the direction and supervision of the employer and whose employer withholds FICA, federal income tax, or state income tax from such individual's compensation or whose employer issues to such individual, for purposes of documenting compensation, a form W-2, but not a form IRS 1099.

Gross receipts.

(1)

The term "gross receipts" means the total revenue of the business or practitioner for the period, including, without being limited to the following:

a.

Total income without deduction for the cost of goods sold 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 charged for services rendered; and

e.

Proceeds from rent, interest, royalty or dividend income.

(2)

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

a.

Sales, use, or excise taxes;

b.

Sales returns, allowances and discounts;

c.

Interorganizational sales or transfers between or among the units of a parent subsidiary controlled group of corporations, as defined by 26 USC 1563(a)(2), 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.

License means a permit or certificate issued by the city that allows an entity to operate lawfully in the city. A license does not create any rights to operate in violation of any provision of this Code and it may be denied, suspended or revoked by the city at any time pursuant to the procedures set forth herein. This definition applies to any license issued pursuant to this chapter.

Location or office means and includes any structure or vehicle where a business, profession, or occupation is conducted, but shall not include a temporary or construction worksite 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 for the real property's owner, lessor, or the agent of the owner or lessor unless the real property's owner, lessor, or the 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.

Practitioner of professions and occupants means one who by state law requires state licensure regulating such profession or occupation. This definition shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.

Regulatory fees means payments, whether designated as license fees, permit fees, or by another name, which are required by the city as an exercise of its municipal 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 does not include an administrative or registration fee. Regulatory fees do not include required occupation taxes for businesses and professions located in the city.

Tax collector means an individual duly appointed and named as tax collector to serve in that capacity. In the absence of a duly appointed tax collector, the finance director or city manager may perform the duties of the tax collector.

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

Cross reference

Definitions and rules of construction generally, § 1-2.