§ 78-509. Amount of tax.

(a)

Persons practicing law shall elect as their entire occupation tax one of the following:

(1)

An occupation tax based on gross receipts combined with profitability ratios as set forth in schedule A. Any practitioner who elects to pay an occupation tax based on gross receipts shall provide to the business license office information concerning the practitioner's gross revenues on forms supplied by the business license office as well as verification as required by the division manager of the business license division of said gross revenues for the purpose of determining the appropriate occupation tax.

(2)

A fee according to schedule H not to exceed $400.00 per practitioner who is licensed to practice law, such tax to be paid at the practitioner's office or location; provided, however, that a practitioner paying according to this subsection shall not be required to provide information to the local government relating to the gross receipts of the practice. The per-practitioner fee includes all persons in the practice who qualify as a practitioner under the state's regulatory guidelines and framework.

(b)

Any practitioner whose office is maintained by and who is employed in practice exclusively by the United States, the state, the county or other county of the state, or instrumentalities of the United States, the state or the county or other county of the state, shall not be required to obtain a license or pay an occupation tax for that practice.

(Amd. of 2-23-10)

State law reference

License tax for professionals, O.C.G.A. §§ 48-13-9(c), 48-13-10, 48-13-13(c).