§ 21-47. Construction of terms; definitions.

As used in this article, the term:

Administrative fee means a component of an occupational tax which approximates the reasonable cost of handling and processing the occupation tax.

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

Location of office shall not include a temporary worksite which serves a single customer or project.

Number of employees, fulltime and fulltime equivalent means that the number of employees of a given business is defined as the average number employed during the immediate previous calendar year. "Employee" is defined as an individual who works forty (40) hours per week and receives a W-2 form from an employer. Part-time workers' total hours will be divided by forty (40) to determine the number of "fulltime equivalents." If the total number of employees is fractional, then the total number is to be rounded up to the next whole number to determine the tax amount. The owner and any family members working for the business, whether paid or not, should be included in the count when arriving at the total number of employees.

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

Person wherever used in this article shall be held to include sole proprietors, corporations, partnerships, nonprofits or any other form of business organization, but specifically excludes charitable nonprofit organizations which utilize fifty (50) per cent or more of their proceeds for charitable purposes.

Practitioner of profession or occupation is one who by state law requires state licensure regulating such profession or occupation.

Practitioners of professions and occupations 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 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 by paragraph 8 of O.C.G.A. 36-71-2 or other costs or conditions of zoning or land development are not regulatory fees.

(Ord. No. 94-9, 11-3-94; Ord. No. 95-12, 10-5-95)