Atlanta |
Code of Ordinances |
Part II. CODE OF ORDINANCES—GENERAL ORDINANCES |
Chapter 30. BUSINESSES |
Article III. OCCUPATION TAX |
Division 1. GENERALLY |
§ 30-62. Administrative fee amounts; tax rate structure.
(a)
A nonprorated, nonrefundable administrative fee of $75.00 shall be required on all business and occupation tax accounts except for the businesses of those persons who are not required to pay the business or occupation tax for the initial startup, renewal, or reopening of those accounts. The administrative fee can only approximate the reasonable cost of handling and processing the occupation tax, return or application.
(b)
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 U.S. Office of Management and Budget, the U.S. Internal Revenue Service or successor agencies of the United States.
(c)
The tax rate for all parts of 1999 after the effective date of this ordinance, and or each year thereafter, for each business, trade, profession or occupation shall be as follows:
Tax Class Flat Rate $0—$10,000.00 Tax Rate per $1,000.00 1 $50.00 plus $0.60 2 50.00 plus 0.75 3 50.00 plus 0.85 4 50.00 plus 1.10 5 50.00 plus 1.40 6 50.00 plus 1.65 7 50.00 plus 1.90 8 50.00 plus 2.15 (1)
The tax on gross receipts shall be calculated by the application of the flat rate to the first $10,000.00 of gross receipts and the application of the tax rate to all additional receipts above $10,000.00.
(2)
No business is required to pay taxes on any gross receipts in excess of $200,000,000.00.
(3)
Each business, not otherwise exempt from the payment of business or occupation taxes, and that has more than one employee shall pay an additional component as a part of its business or occupation tax in the amount of $25.00 for each and every additional employee in excess of one. The per employee component specified above for those employees who work less than a full year may be prorated under rules and regulations promulgated by the chief financial officer or his or her designee.
(d)
No business or practitioner shall be required to pay more than one occupation tax for each of its locations.
(e)
No occupation tax will be required upon more than 100 percent of a business's gross receipts.
(f)
No occupation tax will be required on gross receipts on which such tax has been levied in other localities or states when proof of payment is provided to the city.
(g)
An occupation tax shall be required from real estate brokers, agents or companies based upon gross receipts of real estate transactions on property located within the city, regardless of the location of their business office.
(h)
An occupation tax shall not be levied in any other manner, on those affected businesses or practitioners except as described in this article.
(i)
Out-of-state businesses with no location in Georgia shall be assessed occupation taxes based on the gross receipts of the business as defined in O.C.G.A. § 14-13-7 which are reasonably attributed to sales or services in the state.
(Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2010-33(10-O-0875), § 1, 6-30-10)