§ 9.01.040. Occupation tax levied.

A.

An occupation tax is levied upon those persons with one or more locations or offices within the corporate limits of the city and, pursuant to Official Code of Georgia Annotated Section 48-13-7, upon out-of-state persons with no location or office in Georgia in accordance with the occupation tax classification and ranges listed on Appendix I.

B.

A person shall be placed in the profitability class based on the dominant line of business or service of the person and profitability ratios as measured by nationwide averages derived from statistics, classification, or other information published by the U.S. Office of Management and Budget, the U.S. Internal Revenue Service, or successor agencies of the United States shall be used to classify the dominant line of business by tax class. Profitability classes by North American Industry Classification System (NAICS) code shall be listed as Appendix II.

C.

Persons with no physical location in the state, but which perform services or sell products within the corporate limits of the city, shall be subject to the administrative fee and occupation tax if such person has more than nominal business activity within the city, including:

1.

One (1) or more employees who exert effort within the jurisdiction of the city for the purpose of soliciting business or serving customers or clients; or

2.

Owns real or personal property which is located within the jurisdiction of the city and which generates income or is used to generate income.

CLASS 1
Highest of the Range	Cost at .000275
$0 to $200,000	$55.00
$200,001 to $500000	$137.50
$500,001 to $1,000,000	$275.00
$1,000,001 to $1,500,000	$412.50
$1,500,001 to $2,000,000	$550.00
$2,000,001 to $5,000,000	$1,375.00
$5,000,001 to $7,000,000	$1,925.00
$7,000,001 to $10,000,000	$2,750.00
$10,000,001 to $15,000,000	$4,125.00
$15,000,001 to $30,000,000	$8,250.00
$30,000,001 to $60,000,000	$16,500.00
$60,000,001 to $99,000,000	$27,225.00

 

 

CLASS 2
Highest of the Range	Cost at .000303
$0 to $200,000	$60.60
$200,001 to $500000	$151.50
$500,001 to $1,000,000	$303.00
$1,000,001 to $1,500,000	$454.50
$1,500,001 to $2,000,000	$606.00
$2,000,001 to $5,000,000	$1,515.00
$5,000,001 to $7,000,000	$2,121.00
$7,000,001 to $10,000,000	$3,030.00
$10,000,001 to $15,000,000	$4,545.00
$15,000,001 to $30,000,000	$9,090.00
$30,000,001 to $60,000,000	$18,180.00
$60,000,001 to $99,000,000	$29,997.00

 

 

CLASS 3
Highest of the Range	Cost at .000333
$0 to $200,000	$66.60
$200,001 to $500000	$166.50
$500,001 to $1,000,000	$333.00
$1,000,001 to $1,500,000	$499.50
$1,500,001 to $2,000,000	$666.00
$2,000,001 to $5,000,000	$1,665.00
$5,000,001 to $7,000,000	$2,331.00
$7,000,001 to $10,000,000	$3,330.00
$10,000,001 to $15,000,000	$4,995.00
$15,000,001 to $30,000,000	$9,990.00
$30,000,001 to $60,000,000	$19,980.00
$60,000,001 to $99,000,000	$32,967.00

 

 

CLASS 4
Highest of the Range	Cost at .000366
$0 to $200,000	$73.20
$200,001 to $500000	$183.00
$500,001 to $1,000,000	$366.00
$1,000,001 to $1,500,000	$549.00
$1,500,001 to $2,000,000	$732.00
$2,000,001 to $5,000,000	$1,830.00
$5,000,001 to $7,000,000	$2,562.00
$7,000,001 to $10,000,000	$3,660.00
$10,000,001 to $15,000,000	$5,490.00
$15,000,001 to $30,000,000	$10,980.00
$30,000,001 to $60,000,000	$21,960.00
$60,000,001 to $99,000,000	$36,234.00

 

 

CLASS 5
Highest of the Range	Cost at .000403
$0 to $200,000	$80.60
$200,001 to $500000	$201.50
$500,001 to $1,000,000	$403.00
$1,000,001 to $1,500,000	$604.50
$1,500,001 to $2,000,000	$806.00
$2,000,001 to $5,000,000	$2,015.00
$5,000,001 to $7,000,000	$2,821.00
$7,000,001 to $10,000,000	$4,030.00
$10,000,001 to $15,000,000	$6,045.00
$15,000,001 to $30,000,000	$12,090.00
$30,000,001 to $60,000,000	$24,180.00
$60,000,001 to $99,000,000	$39,897.00

 

 

CLASS 6
Highest of the Range	Cost at .0004433
$0 to $200,000	$88.66
$200,001 to $500000	$221.65
$500,001 to $1,000,000	$443.30
$1,000,001 to $1,500,000	$664.95
$1,500,001 to $2,000,000	$886.60
$2,000,001 to $5,000,000	$2,216.50
$5,000,001 to $7,000,000	$3,103.10
$7,000,001 to $10,000,000	$4,433.00
$10,000,001 to $15,000,000	$6,495.00
$15,000,001 to $30,000,000	$13,299.00
$30,000,001 to $60,000,000	$26,598.00
$60,000,001 to $99,000,000	$43,886.70

 

 

(Ord. 01-15, 2001; Ord. 99-9 § 2, 1999; Ord. 94-4 § 1 (part), 1994)