§ 21-48. Administrative and regulatory fee structure; occupation tax structure.

(a)

A non-prorated, non-refundable administrative fee shall not be required on all business occupation tax accounts for the initial start-up, renewal or re-opening of those accounts.

(b)

A regulatory fee will be imposed as provided under O.C.G.A. 48-13-9 on those applicable businesses. A regulatory fee may not include an administrative fee.

(c)

The regulatory fee schedule for persons in occupations and professions is as follows:

Occupation/Profession		Fee
(1)	Carnivals	$1,000.00
(2)	Taxicab and limousine operators	100.00
(3)	Tattoo artists	1,000.00
(4)	Shooting galleries and firearm ranges	100.00
(5)	Scrap metal processors	100.00
(6)	Pawnbrokers	300.00
(7)	Food service establishments	100.00
(8)	Dealers in precious metals	300.00
(9)	Firearms dealers	100.00
(10)	Peddlers	50.00
(11)	Parking lots	50.00
(12)	Nursing and personal care homes	100.00
(13)	Modeling agencies	100.00
(14)	Boarding houses	100.00
(15)	Businesses which provide appearance bonds	300.00
(16)	Boxing and wrestling promoters	300.00
(17)	Hotels and motels	100.00
(18)	Hypnotists	100.00
(19)	Handwriting analysts	100.00
(20)	Health club, gym and spas	100.00
(21)	Fortunetellers (resident only)	100.00
(22)	Burglar and fire alarm installers; and	50.00
(23)	Locksmiths	50.00
(24)	Circus	300.00

 

(Ord. No. 94-9, 11-3-94; Ord. No. 95-3, 1-19-95; Ord. No. 95-12, 10-5-95)