§ 46-66. Construction of terms; definitions.

(a)

Wherever the term "City of Fayetteville" is used herein, such term shall be construed to mean "Fayetteville, Georgia"; wherever the term "city" is used herein, it shall be construed to mean "Fayetteville, Georgia."

(b)

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 occupational tax.

City manager shall include the city manager's designee.

Dominant line means the type of business within a multiple line business that the greatest amount of income is derived from. If the business cannot document, with business records created in the ordinary course of business, which line produces the greatest amount of income, the business' dominant line shall be the line conducted by the business in the highest tax class pursuant to section 46-76 of this article. The business shall be taxed based upon the dominant line.

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 IRS W-2 but not a form IRS 1099.

Gross receipts.

(1)

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

a.

Total income without deduction for the cost of goods sold or expenses incurred;

b.

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

c.

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

d.

Proceeds from fees for services rendered; and

e.

Proceeds from rent, interest, royalty or dividend income.

(2)

Gross receipts shall not include the following:

a.

Sales, use or excise tax;

b.

Sales returns, allowances and discounts;

c.

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

d.

Payments made to a subcontractor or an independent agent;

e.

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 80 percent or more of the organization's receipts; and

f.

Proceeds from sales to customers outside the state.

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

Occupational 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.

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 occupational tax.

Regulatory fees means payments, whether designated as license fees, permit fees or by another name, which are required by the city 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. A regulatory fee cannot be used as a means of raising revenue. Development impact fees as defined by O.C.G.A. § 36-71-2(8) or other costs or conditions of zoning or land development are not regulatory fees. Imposing or collecting differential regulatory fees on the basis of whether a business, occupation, or practitioner is located within the city limits is prohibited.

Revenue collection officer shall mean the city manager or its designee.

(Ord. No. 0-24-94, § 16-2, 11-21-94; Ord. No. 0-31-95, 9-18-95)

Cross reference

Definitions generally, § 1-2.