Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-48 Administrative and regulatory fee structure; occupation tax structure.

    (a)    A nonprorated, nonrefundable administrative fee of forty-five dollars ($45.00) shall be  required on all business and occupation tax accounts for the initial start-up, renewal, or reopening of those accounts.

    (b)    A regulatory fee will be imposed  as provided under O.C.G.A.  48-13-9 on those applicable businesses. The regulatory fee schedule for persons in occupations and professions is set  forth in paragraph (c).

    (c)    The following businesses, occupations,  professions or trades are hereby declared not  subject to the schedules of taxation imposed by section 18-49, but shall pay a regulatory fee as indicated:

    Alcoholic beverages licenses:

    (1)    Beer, retail (package or consumption  on premises)    $ 400.00

    (2)    Beer, retail (package and consumption on premises)    500.00

    (3)    Beer, wholesale    100.00

    (4)    Wine, retail (package or consumption  on premises)    350.00

    (5)    Wine, retail (package and consumption on premises)    450.00

    (6)    Wine, wholesale    100.00

    (7)    Liquor, retail (consumption on  premises)    2,000.00

    (8)    Liquor, retail (package)    4,000.00

Businesses paying for the privilege license fee for beer, wine and/or liquor shall apply for renewal  of their licenses and pay the fee by December 31st of each year preceding the year for which the  license is issued, or cease sales of alcoholic beverages. The gross volume of alcoholic beverage sales may be deducted from the total gross of the business. Such businesses shall pay an additional  occupation tax based on their dominant line of business other than alcoholic beverage sales.

    Boxing and wrestling promoters    $ 100.00

    Burglar and fire alarm installers    150.00

    Carnivals    500.00

Per occurrence or event which is limited to a one-time setup or display, for up to  a maximum of  fourteen (14) consecutive calendar days and for which occurrence or event is not intended to be  removed, disassembled, or transported at the conclusion of the daily operating hours.

    Building and construction contractors    150.00

    Maintenance and repair contractors    25.00

    Cable television, plus percent of gross receipts as per special  ordinance and

        contract    300.00

    Gold and silver buyers    150.00

    Escort services    200.00

    Fortune teller, clairvoyant, palm reader    1,000.00

    Handwriting analysts    200.00

    Hypnotists    200.00

    Massage parlors    200.00

    Pawnbrokers

        (1)    General    150.00

        (2)    Vehicle    2,500.00

    Scrap metal processors    150.00

    Tattoo artists    500.00

    Taxicabs:

        (1)    First four (4) cabs of one (1) owner, each, payable by January

            31st, or cease operation as taxicabs    150.00

        (2)    Each additional cab of same owner, payable by January 31st

            as above    37.50

(Ord. of 12-27-95(3),  I; Ord. of 12-22-97(1),  I; Ord. of 12-0-03)

(18-48, Amended, 12/08/2003, reference to peddlers deleted, Prior Text)