§ 8-2. Definitions.

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

Administrative fee is the component of the occupation tax which approximates the reasonable cost of handling and processing the occupation tax.

Business means any business, trade, occupation, profession, avocation or calling of any kind for gain or profit, directly or indirectly; provided that this shall not include any business, trade, profession and the like licensed by the state unless city licensing is allowed by state law, nor shall it include any business operating solely under a franchise granted by the City.

Business registration certificate means a document issued by the City acknowledging payment of a regulatory fee.

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

Employee means any individual who, for compensation, exerts substantial effort within this state for the purpose of soliciting business or serving customers or clients.

Engaged in business means any person shall be deemed to be engaged in business and thus subject to the requirements of this chapter when he performs any act of selling any goods or services or solicits business or offers goods or services for sale for payment in an attempt to make a profit, including the sales or services of the character as made by a wholesaler or retailer or involved in any of the functions performed as a manufacturer, either as an owner, operator or agent in any business, trade, profession or occupation within this city.

Gross direct premiums means gross direct premiums as used in O.C.G.A. § 33-8-4.

Insurer means a company that is authorized to transact business in any of the classes of insurance designated in O.C.G.A. § 33-3-5.

Location or office means a fixed place located within the City from which a person conducts business, but shall not include a work site located in the City for less than six months for the purpose of serving a single customer or project.

Occupation tax means a tax levied for revenue purposes on persons, partnerships, corporations or other entities for engaging in an occupation, profession or business in the City.

Occupation tax license means a document issued by the City acknowledging payment of the occupation tax and any applicable administrative fee.

Peddler means any person who solicits for profit.

Practitioners of professions and occupations are those individuals listed in O.C.G.A. § 48-13-9(c)(1)—(18) but does not include a practitioner who is an employee of a business if such business pays an occupation tax.

Regulatory fee means a payment, regardless of whether designated as license fees, permit fees or by another name, that are required by a local government as an exercise of its police 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 may not include an administrative fee. Development impact fees as defined in O.C.G.A. § 36-71-2 or other costs or conditions of zoning or land development are not regulatory fees.

Solicit means to sell products or services, or otherwise represent an entity by traveling to customers' homes, places of business, or other places where customers are located.

(Code 1997, § 4-115(2); Ord. of 12-5-1994; Ord. of 5-4-2009(02), § 1)

State law reference

Similar definitions, O.C.G.A. § 48-13-5.