§ 18-33. Occupation tax levied; restrictions.

(a)

An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the county and/or upon the applicable out-of-state businesses with no location or office in Georgia pursuant to O.C.G.A. § 48-13-7, based upon the following criteria: The number of employees of the business or practitioner at each business location within the county.

(b)

The tax rate determined by the number of employees for each business, trade, profession, or occupation is as follows:

Employees	Tax Liability
0—3	$ 50.00
4—7	100.00
8—12	150.00
13—18	200.00
19—25	250.00
26 and over	$300.00

 

(c)

No business or practitioner shall be required to pay more than one occupation tax for each of its locations. No occupation tax shall be required from those real estate brokers, real estate agents, or real estate companies whose offices are located outside the jurisdiction and who sell property inside the jurisdiction.

(Ord. No. 96-02, § 3, 12-18-1995)