Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-53 Professionals as classified in O.C.G.A.  48-13-9(c), paragraphs (1) through (18).

    (a)    Each individual practitioner or each firm of more than one (1) practitioner of law, medicine, osteopathy, chiropractic, podiatry, dentistry, optometry, psychology, veterinary medicine, landscape architecture, land surveying, physiotherapy, public accounting, embalming, funeral directing, civil, mechanical, hydraulic or electrical engineering, architecture, marriage and  family therapy, social work or professional counseling, who shall maintain the principal office in  the city shall pay the sum of four hundred dollars ($400.00) per year for each professional;  provided, however, that any person engaging in the aforesaid professions may elect to be covered  under schedule B of the gross receipts schedule as set forth in section 18-49, but no such levy shall  exceed the sum of four hundred dollars ($400.00) per year for each professional or shall be assessed upon or collected from any practitioner whose office is maintained by and who is  employed in practice exclusively by the United States, the state, a municipality or county of the  state or instrumentalities of the United States, the state or a municipality or county of the state.

    (b)    Persons not engaged in private  practice but working full time for a single employer shall  not be deemed to practice a profession, trade or calling within the meaning of this article. (Ord. of 12-27-95(3),   I)