§ 46-76. Occupation tax structure and tax levied; restrictions.

(a)

An occupational tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices within the corporate limits of the City of Fayetteville or upon the applicable out-of-state businesses with no location or office in Georgia pursuant to O.C.G.A. § 48-13-7 based upon the following criteria:

Gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, profession or occupation as measured by nationwide averages derived from statistics, classifications or other information published by the United States Office of Management and Budget, the United States Internal Revenue Service or successor agencies of the United States.

(b)

Attached hereto as attachment "A," and incorporated herein by reference, is an alphabetized list of business descriptions with corresponding Standard Industrial Classification (SIC) codes, to be used in the computation of the city's occupational tax.

(c)

Attached hereto as attachment "B," and incorporated herein by reference, is a schedule of the Standard Industrial Classification (SIC) codes ranked according to nationwide averages of profitability ratios and corresponding occupational tax class, to be used in the computation of the city's occupational tax.

(d)

The tax class factor, and the corresponding tax class which establishes the tax rate relationship between tax classes to be used in the computation of the city's occupational tax, is as follows:

TAX CLASS FACTOR

Tax Class	Tax Class Factor
1	1.00
2	1.25
3	1.50
4	1.75
5	2.00
6	2.25

 

(e)

The standard occupational tax rate which shall progress by successive levels of taxation based upon the range of gross receipts, and levied upon each $1,000.00 of gross receipts, or fraction thereof, pursuant to the following range of gross receipts and rate of tax per $1,000.00 of gross receipts or fraction thereof:

STANDARD OCCUPATIONAL TAX RATE

Range of Gross Receipts	Rate Per Thousand Dollars or Fraction Thereof
$        0—   250,000	0.30
250,001—   500,000	0.35
500,001—   750,000	0.40
750,001— 1,000,000	0.45
1,000,001— 1,500,000	0.50
1,500,001— 2,000,000	0.55
2,000,001— 3,000,000	0.60
3,000,001— 4,000,000	0.65
4,000,001— 5,000,000	0.70
5,000,001— 6,000,000	0.75
6,000,001— 7,000,000	0.80
7,000,001— 8,000,000	0.85
8,000,001— 9,000,000	0.90
9,000,001—10,000,000	0.95
10,000,001—11,000,000	1.00
11,000,001 and above	1.05

 

(f)

The occupational tax herein levied and assessed shall be determined in accordance with the following formula:

(1)

Determination of the taxable gross revenue as defined by this article;

(2)

Determination of the Standard Industrial Classification (SIC) code for the relevant business line by reference to attachment "A";

(3)

Determination of the relevant tax class for the above-determined Standard Industrial Classification (SIC) by reference to attachment "B";

(4)

Determination of the tax class factor by reference to the corresponding tax class contained in paragraph (d) above;

(5)

Determination of the applicable occupational tax rate by multiplication of the standard occupational tax rate contained in paragraph (e) above by the relevant tax class factor;

(6)

The occupational tax equals the product resulting from the multiplication of the applicable occupational tax rate determined above multiplied by the taxable gross revenues, as determined above, with any fraction of $1,000.00 being considered as 1,000.

(g)

(1)

No business or practitioner shall be required to pay more than one occupational tax for each of its locations.

(2)

No occupational tax will be required upon more than 100 percent of a business's gross receipts.

(3)

No occupational tax will be required on receipts on which such tax has been levied in other localities or states.

(4)

Registration and occupational tax shall be required from real estate brokers, agents, or companies whose offices are located outside the city and who sell property inside the city. The occupational tax shall be due and payable within ten days of the closing of the sale of property inside the city.

(5)

An occupational tax shall not be levied in any other manner except as described in this article.

(6)

Occupational taxes are limited to the gross receipts as defined herein.

(7)

Out-of-state businesses with no location in Georgia shall be assessed occupational taxes based on the gross receipts of the business as defined in O.C.G.A. § 48-13-5 (see the definition of "gross receipts" in section 46-66(b) of this article) which are reasonably attributed to sales or services in the State of Georgia.

(h)

No person shall conduct a business subject to the city's occupational tax within the city, without first obtaining a city business registration.

(i)

The city business registration shall be issued upon the person registering with the city, paying applicable administrative fees, and paying the applicable occupational taxes.

(j)

All persons conducting a business subject to the city's occupational tax shall exhibit and display the business registration issued by the city in some conspicuous place in the business establishment at which address the registration was issued. Any person conducting a transient business within the city, which is subject to this article, shall carry the registration either upon his person or in any vehicle or in any other convenience which is used in the business, and the person shall exhibit it to any authorized enforcement officer of the city when so requested.

(k)

Business registration shall not be transferable, and a transfer of ownership of the business shall be considered as the termination of the prior business and the establishment of a new business. A new registration shall be required and issuance of a new registration shall be required for any new owner of the business.

(l)

Any person moving from one location to another shall notify the city of the move and the new address in writing, no later than the day of moving. The same business registration will be valid at the new location, provided the new location conforms to the zoning and other regulations of the city.

(m)

The business registration shall automatically expire on April 1 of the year subsequent to its issuance.

(Ord. No. 0-24-94, § 16-4, 11-21-94; Ord. No. 0-27-05, art. 1, 8-4-05)