§ 11-31. Administrative and regulatory fee structure; occupation tax structure.

(a)

A nonprorated, nonrefundable administrative fee of fifty dollars ($50.00) shall be required on business occupation tax accounts for initial start-up, renewal or reopening of these accounts. However, the occupation tax, determined by the number of employees shall be prorated for the year; after July 1 of the year when issued initially, the occupation tax due shall be reduced by fifty (50) per cent and after October 1 of the year when issued initially, the occupation tax due shall be reduced by seventy-five (75) per cent.

(b)

A regulatory fee will be imposed as provided under O.C.G.A. § 48-13-9 on those applicable businesses. A regulatory fee may not include an administrative fee.

(Ord. No. 94-9, 10-13-94; Ord. No. 96-18, 12-12-96; Ord. No. 00-13, 11-30-00)