§ 18-37. Professionals as classified in O.C.G.A. § 48-13-9(c)(1)—(18).

Latest version.

Practitioners of professions or practicing groups as described in O.C.G.A. § 48-13-9(c)(1)—(18) shall elect as their entire occupation tax one of the following:
(1)

The occupation tax based on the number of employees.

(2)

A fee of $200.00 per practitioner who is licensed to provide the service.

This election is to be made on an annual basis and must be made by January 10 of each year. If no such election is made, the occupation tax shall be based on the number of employees. Payment of the tax shall constitute election.

(Ord. No. 96-02, § 7, 12-18-1995; Ord. No. 2002-07, § 3, 11-12-2002)

                    
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