§ 22-8. Professional occupation tax.

(a)

Notwithstanding any other provision of this article, practitioners of professions as described in O.C.G.A. §§ 48-13-9(c)(1)—(18) shall elect as their entire occupation tax one of the following:

(1)

The occupation tax based on number of employees and gross receipts combined with profitability ratios as set forth in this article; or

(2)

Four hundred dollars for the year 2009 and subsequent years, but a practitioner paying according to this shall not be required to provide information relating to the gross receipts of such practitioner. The tax is for each professional described in O.C.G.A. §§ 48-13-9(c)(1)—(18).

(b)

Any practitioner whose office is maintained by and who is employed in practice exclusively by instrumentalities of the United States, the state, a municipality or county of the state, shall not be required to register or pay an occupation tax for that practice.

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