§ 11-10. Construction of terms; definitions.

As used in this article, the following terms are hereby defined:

(1)

Person: Any person, entity or enterprise and their representatives or agents.

(1a)

Employee: Any person is defined as an employee who is one whose employer withholds federal social security taxes, federal income taxes or state income tax from the individual's compensation or the individual must receive under federal law an IRS Form W-2 from the employer documenting compensation. It is not necessary that an employee work forty (40) hours or its equivalent in order to be classified as an employee, but to be employed on an hourly basis part-time or otherwise shall include the definition employee so long as the person employed is subject to the taxing reporting requirements listed herein.

(2)

Business: Any business, trade, occupation, profession, avocation or calling of any kind subject to a business license fee or occupation tax pursuant to the provisions of this article.

(3)

Manufacturer: A person, enterprise or entity that directly or by contracting with others for the necessary labor or mechanical services makes, processes, creates, produces or turns out in a mechanical manner for sale or commercial use any article, substance or commodity. This manufacture includes the production or fabrication of special or custom-made articles and the making, fabricating, processing, refining, mixing, slaughtering, packing, aging, curing, preserving, canning, preparing and freezing of fresh foods, fruits, vegetables and meats.

(4)

Wholesaler: A person, enterprise or entity that sells to jobbers or to another person other than the consumer anything in the form of tangible personal property.

(5)

Retailer: A person, enterprise or entity that sells to the consumer or any person tangible personal property for any purpose other than resale.

(6)

Services: The performance or accommodation of work or a duty by a person, enterprise or entity utilizing time or talents for direct or indirect remuneration.

(7)

Engaged in business: Any person, enterprise or entity shall be deemed to be engaged in business and subject to the requirements of this article when he/it performs any act of selling any goods or services for profit. This definition encompasses wholesalers, retailers and manufacturers, either as an owner, operator or agent of any business, trade, profession or occupation within the corporate limits of the City of Port Wentworth.

(8)

Wherever the term "City of Port Wentworth" is used herein, such term shall be construed to mean "Port Wentworth, Georgia."

(9)

Wherever the term "city" is used herein, it shall be construed to mean "Port Wentworth, Georgia."

(10)

Administrative fee: A component of an occupational tax which approximates the reasonable costs of handling and processing the occupation tax.

(11)

Gross receipts: The total revenue of the business or practitioner for the period including without limitation to 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.

"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 U.S.A. 1563 (a)(1), or between or among the units of a brother-sister controlled group of corporations as defined by 26 U.S.C. 1563(a)(2);

d.

Payments made to a subcontractor or an independent agent; and

e.

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

(12)

Location of office shall not include a temporary worksite which serves a single customer or project.

(13)

Occupation tax: A tax levied on persons, partnerships, corporations or other entities for engaging in an occupation, profession or business for revenue raising purposes. Vehicles are considered a taxable location or office unless it is a vehicle used for sales or delivery by a business or practitioner of a profession. The intent is to allow the taxation of vehicles for which the taking of the order and delivery of goods occurs. For example, persons who park a truck on a city street and proceed to sell furniture or frozen food, etc., to passerby would have a location on occupation tax purposes.

(14)

Regulatory fees: 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 city. A regulatory fee may not include an administrative fee. Development impact fees as defined by O.C.G.A. § 36-71-2(8) or other costs or conditions of zoning or land development are not regulatory fees.

(15)

Dominant line: The type of business within a multiple line business that the greatest amount of income is derived from.

(16)

Person wherever used in this article shall be held to include sole proprietors, corporations, partnerships, nonprofit or any other form of business organization.

(17)

Practitioner of profession or occupation: One who by state law requires state licensure regulation [of] such profession or occupation.

(18)

Practitioners or professions and occupations: shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.

(Ord. No. 94-9, 10-13-94)