§ 78-1. Definitions.

The following words, terms and phrases, when used in this chapter, 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 occupational tax which approximates the reasonable cost of handling and processing the occupation tax.

Business license means a business registration certificate as defined in this section or a business license as defined by prior ordinances adopted by the board of commissioners.

Business registration certificate means a certificate issued by the business license office evidencing registration and payment of all required regulatory fees and occupation taxes by persons engaged in business in the unincorporated areas of the county. For the purposes of compliance with other county ordinances referring to a business license, the term "business license" shall be construed to mean a business registration certificate as defined in this subsection.

County means the unincorporated area of Cobb County.

Dominant line means the type of business within a multiple line business from which the greatest amount of income is derived.

Employee means:

(1)

Except as otherwise provided in subsection (b) of this subsection an individual whose work is performed under the direction and supervision of the individual's employer and whose employer withholds FICA, federal income tax or state income tax from such individual's compensation or whose employer issues to such individual for purpose of documenting compensation a form I.R.S. W-2 but not a form I.R.S. 1099.

(2)

An individual who performs work under the direction and supervision of one business or practitioner in accordance with the terms of a contract or agreement with another business which recruits such individual is an employee of the business or practitioner which issues to such individual for purposes of documenting compensation a form I.R.S. W-2.

Engaged in business is when a person or entity is carrying on a trade, occupation, profession, or other commercial enterprise for gain or profit, direct or indirectly, including, but not limited to, selling real or personal property or services, leasing or renting real or personal property, or sales or services of the character as made by a wholesaler or retailer; or who is involved in any of the functions performed as a manufacturer; or who is involved in the development or construction of real property.

Entity for the purposes of this chapter means a natural person or artificial person to include but not limited to a corporation, limited liability company, partnership, association and trust.

Gross receipts.

(1)

Gross receipts means the total revenue of the business or practitioner for the period, including without limitation the following:

a.

Total income without deduction for the cost of goods or expenses incurred;

b.

Gain from trading in stocks, bonds, capital assets or instruments of indebtedness;

c.

Proceeds from commissions on the sale of property, goods or services;

d.

Proceeds from fees for services rendered; and

e.

Proceeds from rent, interest, royalty or dividend income.

(2)

Gross receipts shall not include the following:

a.

Sales, use or excise tax.

b.

Sales returns, allowances and discounts.

c.

Interorganizational sales or transfers between or among the units of a parent-subsidiary controlled group of corporations as defined by 26 USC 1563(a)(1), or between or among the units of a brother-sister controlled group of corporations as defined by 26 USC 1563(a)(2), or between or among wholly owned partnerships or other wholly owned entities.

d.

Payments made to a subcontractor or an independent agent for services which contributed to the gross receipts in issue.

e.

Governmental and foundation grants, charitable contributions or the interest income derived from such funds received by a nonprofit organization which employs salaried practitioners otherwise covered by this chapter, if such funds constitute 80 percent or more of the organization's receipts.

f.

The first $25,000.00 annually of gross receipts from the rental of real property which is owned by an entity, a natural person, his spouse, and his minor children collectively.

g.

Receipts from the rental of detached single-family residential real property.

h.

Proceeds from sales of goods or services which are delivered to or received by customers who are outside the state at the time of delivery or receipt.

Location or office means any separate structure or vehicle where a business, trade, profession or occupation is conducted, but shall not include a temporary work site which serves a single customer or project or vehicle used for sales or delivery by a business or practitioner of a profession or occupation which has a location or office. The renter's or lessee's location which is the site of personal property which is rented or leased from another does not constitute a location or office for the personal property's owner, lessor, or the agent of the owner or lessor. The site of real property which is rented or leased to another does not constitute a location or office for the real property's owner, lessor, or the agent of the owner or lessor unless the real property's owner, lessor, or the agent of the owner or lessor, in addition to showing the property to prospective lessees or tenants and performing maintenance or repair of the property, otherwise conducts the business of renting or leasing the real property at such site or otherwise conducts any other business, profession, or occupation at such site.

New business means any person, enterprise or entity which is engaged in business in the unincorporated areas of the county which has not previously filed for a business registration certificate.

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 such profession or occupation. The term "practitioner 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 as 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 county. A regulatory fee may not include an administrative fee or registration fee. The business license division is not authorized to require any administrative fee, registration fee, or fee by any other name in connection with a regulatory fee, except an occupation tax, as defined in paragraph (4) of O.C.G.A. § 48-13-5. Regulatory fees do not include development impact fees as defined by O.C.G.A. § 36-71-2(8) or other costs or conditions of zoning or land development.

(Ord. of 10-25-94; Code 1977, § 3-7-4; Ord. of 6-27-95(1); Ord. of 10-24-95; Ord. of 6-23-98 (eff. 7-1-98); Ord. of 8-10-99; Amd. of 2-23-10)

State law reference

Similar provisions, O.C.G.A. § 48-13-5.

Cross reference

Definitions generally, § 1-2.