§ 78-506. Basis for fees; schedule of fees.

(a)

Every person subject to this chapter shall pay a fee based on gross receipts of the practice in combination with the profitability ratio for the type of business, profession or occupation as measured by nationwide averages derived from statistics, classifications or other information published by the United States Office of Management and Budget, the United States Internal Revenue Service, or successor agencies of the United States.

(b)

Every person practicing law shall be ranked according to the profitability ratio for the type of business, profession or occupation as measured by nationwide averages derived from statistics, classifications or other information published by the United States Office of Management and Budget, the United States Internal Revenue Service, or successor agencies of the United States. After such ranking, classifications which do not overlap shall be established before setting a single rate of taxation for each classification. No rate shall be charged to a classification which includes a business or practitioner with a higher profitability ratio.

(c)

The occupation tax shall include an administrative fee of $55.00, which shall not be subject to proration or refund.

(d)

The initial schedule of fees is attached to the ordinance from which this chapter is derived as schedule A, and subsequent fee schedules may be as approved from time to time by the board of commissioners. After January 1, 2010, any action by the board of commissioners which would increase any fee or tax levied or assessed under this chapter shall be done only upon the board of commissioners conducting at least one public hearing.

(e)

The schedules of fees shall be as approved and adopted and as may be amended in the future by the board of commissioners.

(f)

The schedule of fees, including those that pertain to all articles of this chapter, shall be on file and available in the county clerk's office, or the business license office.

(Amd. of 2-23-10)

State law reference

Basis of fees, O.C.G.A. § 48-13-10.