§ 2-4-34. Calculation of occupation taxes; tax returns; confidentiality.

(a)

Except as provided in subsections (b) and (c) of this Code section, the occupation tax provided by this article shall be calculated based upon minimum and maximum flat fees and a formula utilizing gross receipts and profitability ratios. The gross receipts of each business or occupation subject to taxation shall be determined based upon a return filed by each taxpayer, as hereinafter provided. Profitability ratios shall be determined by reference to the dominant line of business or service of the business or occupation and the standard industrial classification code for that business or occupation as published by the United States Office of Management and Budget, the Internal Revenue Service or successor agencies of the United States. The tax due from each business or occupation subject to taxation between the minimum and maximum flat fees shall be calculated by multiplying the business or occupation's gross receipts by the factors indicated in the following table, by profitability class. The minimum and maximum fees are also indicated on the table:

Tax Class by Profitability Ratio	Minimum Tax	Maximum Tax	Tax Rate
Class 1	$50.00	$6,050.00	$50.00 plus .02500 per cent of gross receipts above $200,000
Class 2	55.00	6,655.00	$55.00 plus .02750 per cent of gross receipts above $200,000
Class 3	61.00	7,320.00	$61.00 plus .030300 per cent of gross receipts above $200,000
Class 4	67.00	8,052.00	$67.00 plus .03330 per cent of gross receipts above $200,000
Class 5	73.00	8,857.00	$73.00 plus .03660 per cent of gross receipts above $200,000
Class 6	81.00	9,742.00	$81.00 plus .04030 per cent of gross receipts above $200,000
Class 7	89.00	10,716.00	$89.00 plus .04433 per cent of gross receipts above $200,000

 

(b)

Practitioners of professions and occupations listed in paragraphs (1) through (18) of subsection (c) of OCGA Section 48-13-9 shall elect as their entire occupation tax either the occupation tax resulting from the calculation derived according to subsection (a) of this section or a flat fee of four hundred dollars ($400.00).

(c)

Real estate brokers shall be subject to a business and occupation tax according to the criteria specified in OCGA Section 48-13-17 and subsection (a) of this Code section.

(d)

Gross receipts data to be utilized in calculating the tax due from each business or occupation shall be submitted to the county department charged with the duty of collecting the tax on a form to be provided by the county. Said gross receipts data shall be submitted on or before January 31 in each year beginning with 1997. In 1996, the information shall be submitted no later than March 1. All such information shall be submitted under oath.

(e)

All occupation taxes levied pursuant to this article shall be calculated based on the gross receipts of the business for the calendar year for which the tax is levied. However, for the convenience of the county and the taxpayer, each business or occupation subject to the tax shall, on or before the dates indicated in the preceding subsection (d), provide the county with the required information concerning gross receipts during the preceding calendar year. This information shall be utilized to calculate the estimated tax due from each business or occupation for the current calendar year. The actual and final amount of tax levied shall be paid in accordance with the gross receipts data submitted for the succeeding calendar year. If the amount of estimated tax paid is less than the actual amount due based upon the actual gross receipts of the business for the tax year, then the difference shall be due and payable by the taxpayer on or before the deadline for payment of taxes in the succeeding year. If the estimated amount paid for a tax year exceeds the amount due based upon the actual gross receipts of the business for the tax year, then the difference shall be refunded by the county or, if the business or occupation continues to be conducted during the succeeding tax year, the overpayment for the previous year will be credited by the county against the estimated tax due for the succeeding tax year.

(f)

Information provided to the county by a business or practitioner of an occupation or profession for the purpose of determining the amount of occupation tax for the business or practitioner of a profession shall be confidential and exempt from inspection or disclosure, except that the same may be disclosed to the governing authority of another local government for occupation tax purposes or pursuant to court order or for the purpose of collection of occupation tax or prosecution for failure or refusal to pay occupation tax.

(g)

If a business or a practitioner of a profession has more than one (1) location or office subject to taxation pursuant to this article, then the gross receipts of the business shall be allocated as follows:

(1)

Where the dollar amount of the gross receipts of the business or practitioner can be allocated to one (1) or more of the locations or offices on the basis of product manufactured in that location or office or service provided for compensation in that location or office, the gross receipts generated by each location or office shall be separately taxed;

(2)

Where the dollar amount of gross receipts cannot reasonably be allocated among multiple locations or offices, the total gross receipts shall be divided by the number of locations or offices of the business or practitioner, and an equal percentage of the total gross receipts of the business or practitioner shall be allocated to each location or office;

(3)

In no instance shall the sum of the portions of the total gross receipts of a business or practitioner exceed one hundred (100) percent of the total gross receipts of the business or practitioner.

(Ord. No. 95-03, 5-1-95; Ord. No. 96-01, § 1, 1-16-96)