Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-47 Construction of terms; definitions.

    (a)    Wherever the term "City of  Thomasville" is used herein, such term shall be construed to mean Thomasville, Georgia.

    (b)    As used in this article, the term:

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

    Commercial class of business means a business in those business categories that have a standard industrial classification (SIC) number in which the first two (2) digits are other than  between twenty (20) and thirty-nine (39) inclusive.

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

    Employee means an individual whose work is performed under the direction and supervision of the employer and whose employer withholds FICA, federal income tax, or state income tax from such individual's compensation or whose employer issues to such individual for purposes of  documenting compensation a form I.R.S. W-2 but not a form I.R.S. 1099.

    Gross receipts means the total revenue of the business or practitioner for the period, including  without limitation to the following:

    (1)    Total income without deduction  for the cost of goods or expenses incurred;

    (2)    Gain from trading in stocks, bonds, capital assets or instruments of indebtedness;

    (3)    Proceeds from commissions on the  sale of property, goods or services;

    (4)    Proceeds from rent, interest, royalty or dividend income; and

    (5)    Proceeds from fees for services rendered.

Gross receipts shall not include the following:

    (1)    Sales, use or excise tax;

    (2)    Sales returns, allowances and discounts;

    (3)    Interorganizational sales or transfers  between or among the units of a parent-subsidiary controlled group of corporations as defined by 26 U.S.C. 1563(a)(1), or between or among the units of a brother-sister controlled group of corporations as defined by 26 U.S.C. 1563(a)(2), or  between or among wholly owned partnerships or wholly owned entities.

    (4)    Payments made to a subcontractor  or an independent agent; and

    (5)    Governmental and foundation grants, charitable contributions, or the interest income  derived from such funds received by a nonprofit organization which employs salaried practitioners  otherwise covered by this article if such funds constitute eighty (80) percent or more of the organization's gross receipts; and

    (6)    Proceeds from sales to customers  outside the state.

    Industrial class of business means a business in those business categories that have a standard  industrial classification (SIC) number in which the first two (2) digits are from twenty (20) through  thirty-nine (39) inclusive. This class shall also include those businesses with an office or location in the city which do not generate measurable gross receipts.

    Location or office shall include any structure or vehicle where a business, profession or  occupation is conducted, but shall not include a temporary work site which serves a single  customer or project or a vehicle used for sales or delivery by a business or practitioner of a  profession or occupation which has a location or office.

    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, nonprofit or any other form of business organization, but specifically excludes charitable nonprofit organizations which utilize eighty (80) percent 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, but shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.

    Regulatory fee means payments, whether designated as license fees or permit fees, which are  required by as an exercise of police power and as a part of or as an aid to regulation of an  occupation, profession, or business. The amount of the regulatory fee shall approximate the  reasonable cost of the actual regulatory activity performed by the city.

(Ord. of 12-27-95(3),  I)