§ 46-89. Professionals as classified in O.C.G.A. § 48-13-9(c)(1)—(22).

Practitioners of professions as described in O.C.G.A. § 48-13-9(c)(1)—(22) shall elect as their entire occupational tax one of the following:

(1)

The occupational tax based on gross receipts combined with profitability ratios as set forth in section 46-76.

(2)

A fee of $300.00 per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location; provided, however, that a practitioner paying according to this paragraph shall not be required to provide information to the city relating to the gross receipts of the business or practitioner. The per-practitioner fee applies to each person in the business who qualifies as a practitioner under the state's regulatory guidelines and framework.

(3)

This election is to be made on an annual basis and must be made in writing by April 1 of each year. If no election is made, the occupational tax shall be levied pursuant to paragraph (2) of this section.

(4)

Practitioners of professions as described in O.C.G.A. § 48-13-9(c)(1)—(22) shall not pay the occupational tax as a precondition for practicing their professions in the city.

(5)

Practitioners of professions, as described in O.C.G.A. § 48-13-9(c)(1)—(22), shall pay their occupational tax by April 1 of the present year for the preceding year not the present year.

(6)

The failure of practitioners of professions, as described in O.C.G.A. § 48-13-9(c)(1)—(22), to pay the occupational tax, when due, will result in an 18 percent late fee, compounded weekly, and the city's commencement of legal action to collect said tax.

(7)

The city in no way desires to regulate the practice of the professions described in O.C.G.A. § 48-13-9(c)(1)—(22) and views the occupational tax of such practitioners as strictly revenue raising.

(8)

Any provision of the city's occupational tax ordinance which regulates a profession shall not apply to the professions described in O.C.G.A. § 48-13-9(c)(1)—(22).

(Ord. No. 0-24-94, § 16-8, 11-21-94; Ord. No. 0-25-03, § 1, 5-15-03; Ord. No. 0-28-05, art. 1, 8-4-05)