§ 30-65. Registration required; renewal; transacting business when registration delinquent.

(a)

All businesses operating within the jurisdiction of the city shall be registered with the business tax division unless exempted by this article or by state law. Any business which anticipates commencing operation on or after January 1 of each year shall within 30 days of commencing such business and, if not exempt from the levy of a registration fee, shall pay said fee in accordance with a city-prescribed schedule. Each such registration shall be for the calendar year in which the registration was obtained unless otherwise specifically provided. Renewal application for a business registered in the previous year should be completed on or before February 15 of each year and payment of the occupation tax should be made by April 1 or by a city-prescribed schedule.

(b)

Practitioners of professions or others who are required to obtain a state license or registration are not required to register with the city prior to beginning the practice of the profession for which they have been licensed or registered by the state. Practitioners of professions may be required to submit certain information in order to show compliance with zoning ordinances but such requirement shall only apply where a certificate of occupancy would otherwise be required of any other business and shall not prevent the practice of the profession at any other location already having a valid certificate of occupancy. Practitioners of professions are requested to provide certain information at the time of the initial payment of the tax for the purpose of the orderly administration of the business tax ordinance and the collection of the taxes levied by this article. Where the practitioner of the profession fails or refuses to provide information as to the location where they may be served with notices or citations issued in support of the enforcement of this article, or fails or refuses to keep such information current, the city shall direct the notices or citations to the address listed with the appropriate state licensing agency.

(c)

As set forth in section 30-69, there is (imposed a penalty upon each person or other entity which fails to apply for and obtain an appropriate business registration and pay all required taxes and fees as provided in this article. Any person or other entity transacting or offering to transact business within the jurisdiction of the city without first having obtained such registration within the time required shall be subject to the payment of those fines, interest and penalties provided in section 30-69 in addition to the payment of all taxes, penalties and interest. This section shall not apply to the practitioners of professions listed in section 30-63 or in O.C.G.A. § 48-13-9 as it may be from time to time amended.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)