§ 8-160. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Administrative fee means a component of an occupation tax which approximates the reasonable cost of handling and processing the occupation tax.

Business tax certificate means the document issued by the city clerk of the city to a business, corporation, or profession which gives evidence of compliance with the requirements of this article and payment of a business tax for the year along with any other required fees.

Development impact fees means as defined by O.C.G.A. § 36-71-2(8) or other costs or conditions of zoning or land development that are not regulatory fees.

Dominant business activity means the type of business, within a multiple-line business, that the greatest amount of income is derived from.

Location of office shall not include a temporary work site which serves a single customer or project.

Occupation tax means a tax levied on persons, partnerships, corporations, or other entities for engaging in an occupation, profession, or business for revenue raising purposes.

Practitioner of profession or occupation means one who, by state law, requires state licensure regulating the profession or occupation. Practitioners of professions and occupations shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.

Regulatory fees means payments, whether designated as license fees, permit fees, or by another name, which are required by a local government as an exercise of its police power and as a part of or an aid to regulation of an occupation, profession, or business. The amount of a regulatory fee shall approximate the reasonable cost of the actual regulatory activity performed by the city. A regulatory fee may not include an administrative fee.

(Code 2004, § 112.01; Ord. No. 329, 12-31-1994)