§ 22-4. Estimation of gross receipts; filing of returns.

(a)

All occupation taxes levied by this article are levied on the amount of business transacted during the current calendar year and the number of employees to be employed in the business conducted. However, for convenience of both the city and the taxpayer, those businesses subject to the occupational tax shall, on or before March 15, file with the city clerk a return showing all gross receipts of that business during the preceding calendar year ending on December 31. This return showing preceding calendar year gross receipts shall be used as the total of gross receipts for making payments on the occupation tax for the current calendar year. The number of employees reported for the current year's business operations may be based upon the number of employees employed in the business conducted during the previous year. Applicants or owners engaged in the business shall be reported as employees of the business.

(b)

Where a business subject to the occupation tax for the calendar year has been conducted for only a part of the preceding year, the amount of gross receipts for such part shall be set forth in said return. Said return shall also show a figure putting the receipts for such part of a year on an annual basis with the part-year receipts bearing the same ratio to the whole-year gross receipts as the part year bears to the whole year. Said figure shall be used as the estimate of the gross receipts of the business for the current calendar year in establishing the business tax liability.

(c)

If a business is to begin on or after January 1 of the occupation tax year, the tax on such business shall be payable on the date of the commencement of the business and shall be considered delinquent if not paid within 30 days of said commencement date. The occupation tax shall be based upon the number of employees and the estimated gross receipts of the business from the date of commencement until the end of the calendar year.

(d)

Notwithstanding the foregoing, if a lawyer begins or continues business after January 1 of the occupation tax year, the tax on such business shall be due and payable on December 31 of the year in which the business begins or continues. Any lawyer failing to pay the occupation tax within 120 days after December 31 shall be considered delinquent and shall be subject to and shall pay a ten percent penalty of the amount of tax or fee due and interest as provided by state law. Such penalty shall be assessed in full on the 121st day of the year following the tax year in addition to interest on delinquent occupational taxes. In addition, a list of all delinquent lawyers may be sent to the State Bar of Georgia. The general penalty for continuing violations of this Code shall not apply to violations of this chapter by lawyers. Specifically, failing to comply with the article will not result in the city closing the business or penalizing the continued practice of law by fining, imprisoning or criminalizing noncompliance.

(e)

The city shall not require the payment of more than one occupational tax for each location that a business or practitioner shall have, nor shall the city require a business to pay an occupational tax for more than 100 percent of the business' gross receipts.

(f)

Real estate brokers shall pay an occupational tax for each principal office and each separate branch office located in the city based upon gross receipts derived from transactions with respect to property located within the city. Payment of the occupation tax shall permit the broker, the broker's affiliated associates and salespersons to engage in all of the brokerage activities described in O.C.G.A. § 43-40-1 without further licensing or taxing other than the state licenses issued pursuant to O.C.G.A. tit. 43, ch. 40.

(g)

For out-of-state businesses with no location in the state, occupation taxes include the gross receipts of business as defined in section 22-2.

(h)

For purposes of this section, prima facie evidence of gross receipts generated during any period shall be a sworn statement under oath and penalty of perjury (affidavit) that the provided gross receipt information is true and correct as stated on the filed federal income tax return of the business for the applicable year, less allowed exemptions. If no federal tax return has been filed for the applicable year, the applicant must swear under oath and penalty of perjury that no federal tax return has been filed for the applicable year, and the gross receipts as presented to the city are true and correct to the best of the applicant's knowledge, ability and training.

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