§ 78-502. Due date for attorney occupation taxes; proration of tax.

(a)

Notwithstanding any language to the contrary, an attorney shall not be required to pay the occupation tax on the income generated from the practice of law prior to or during the calendar year in which it is earned. Rather, the occupation tax for the preceding calendar year shall be due January 1 of the following year and payable without interest accrued until February 1 at which time the tax will be delinquent and accrue interest. The tax may be paid in person at the business license division or by mailing the tax to the business license division. Any tax payment made by mail shall include the name and address of the person or law firm paying the tax and the name of each attorney whose tax is being paid, so that the business license division may process the payment. An attorney who pays the occupation tax on his own behalf shall include the name of the law firm with which he practices, if any. Any tax paid pursuant to the option of subsection 78-503(1) shall include a written submission containing sufficient information to enable the business license division manager to determine the accuracy of the taxpayer's calculation.

(b)

If during any one calendar year, a person practices law in unincorporated Cobb County for less than one year, his occupation tax shall be prorated based upon the gross receipts he practiced in unincorporated Cobb County during that calendar year.

(Amd. of 2-23-10)