§ 8-4. Licenses and registrations distinguished; fees and taxes generally.

(a)

License or certificate required. All businesses subject to this chapter are required to have either a city occupation tax license, if subject to occupation taxes, or a business registration certificate, if not subject to occupation taxes. Businesses not subject to occupational taxes may be subject to administrative and regulatory fees as provided in this chapter or may be exempt from such fees pursuant to this chapter or state law. Regardless of such exemptions, each person conducting business in the City for which no occupation tax license is required must apply for a business registration certificate and may not conduct business until such certificate is issued.

(b)

Administrative fees. Each person granted an occupation tax license or business registration certificate under this chapter shall pay an administrative fee in the amount established by the City Council for purposes of defraying the cost of administering this chapter.

(c)

Regulatory fees. Certain licensees under this chapter may be required to pay, in addition to administrative fees and occupation taxes, a regulatory fee to defray, in part, the City's cost in regulating the activities of licensee by providing such services as background investigations, inspections, and similar regulatory activities. Examples of businesses or practitioners of professions or occupations which may be subject to regulatory fees of local governments include, but are expressly not limited to, the following:

(1)

Building and construction contractors, subcontractors, and workers;

(2)

Carnivals;

(3)

Taxicab and limousine operators;

(4)

Tattoo artists;

(5)

Stables;

(6)

Shooting galleries and firearm ranges;

(7)

Scrap metal processors;

(8)

Pawnbrokers;

(9)

Food service establishments;

(10)

Dealers in precious metals;

(11)

Firearms dealers;

(12)

Peddlers;

(13)

Parking lots;

(14)

Nursing and personal care homes;

(15)

Newspaper vending boxes;

(16)

Modeling agencies;

(17)

Massage parlors;

(18)

Landfills;

(19)

Auto and motorcycle racing;

(20)

Boardinghouses;

(21)

Businesses which provide appearance bonds;

(22)

Boxing and wrestling promoters;

(23)

Hotels and motels;

(24)

Hypnotists;

(25)

Handwriting analysts;

(26)

Health clubs, gyms, and spas;

(27)

Fortunetellers;

(28)

Garbage collectors;

(29)

Escort services;

(30)

Burglar and fire alarm installers; and

(31)

Locksmiths.

(d)

Occupation taxes. In addition to administrative and any applicable regulatory fees, each licensee under this chapter shall be required to pay an occupation tax based on the number of employees of the licensee or an occupation tax based on the gross receipts of the licensed business as provided in this chapter. Persons issued a business registration certificate are not subject to occupation taxes.

(Code 1997, § 4-115(14); Ord. of 12-5-1994; Ord. of 5-4-2009(02), § 1)

State law reference

Regulatory fees, O.C.G.A. § 48-13-8; limitations on imposition of regulatory fees, O.C.G.A. § 48-13-9.