§ 78-507. Allocation of gross receipts for practices with locations in more than one jurisdiction.

(a)

In levying occupation tax upon a practitioner with a location or office situated in more than one jurisdiction, including practitioners with one or more locations or offices in Georgia and one or more locations outside the state, the county is required by O.C.G.A. § 48-13-14 to allocate gross receipts in accordance with one of the following methods:

(1)

Where the practitioner can reasonably allocate the dollar amount of gross receipts of the practitioner to one or more of the locations or offices on the basis of services provided in that location or office, the county is authorized to tax the gross receipts generated by the location or office within the county; or

(2)

Where the practitioner cannot reasonably allocate the dollar amount of gross receipts among multiple locations or offices, the practitioner shall divide the gross receipts reported to all local governments in this state by the number of locations or offices of the practitioner which contributed to the gross receipts reported to any local government in this state, and shall allocate an equal percentage of such gross receipts of the practitioner to each location or office.

(b)

In no instance shall the sum of the portions of the total gross receipts of a practitioner taxed by all local governments exceed 100 percent of the total gross receipts of the practitioner.

(c)

In the event of a dispute between the practitioner and the local government as to the allocation under this Code section, the practitioner shall have the burden of proof as to the reasonableness of this allocation.

(d)

Upon request, practitioners which have a location or office situated in the county and another jurisdiction or other jurisdictions shall provide to the county the following:

(1)

Financial information necessary to the allocation of the practice; and

(2)

Information relating to the allocation of the practitioner's gross receipts by other local governments.

(3)

Information regarding the site of any location or office and payment of occupation taxes to other local governments.

(e)

In levying the occupation tax upon an attorney or law firm with a location or office situated in more than one jurisdiction, including attorneys or law firms with one or more locations or offices in Georgia, such attorney or law firm shall be required to pay the occupation tax for each such location.

(Amd. of 2-23-10)

State law reference

Similar provisions, O.C.G.A. § 48-13-14(a), (c).