§ 11-35. Occupation tax levied; restrictions.

(a)

An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one (1) or more locations or offices in the unincorporated part of the county or within the corporate limits of the city or upon the applicable out-of-state businesses with no location or office in Georgia pursuant to O.C.G.A. § 48-13-7 based upon the number of employees of the business or practitioner.

(b)

Occupation tax schedule:

Number of Employees	Tax Rate
0—1	$  79.13
2	105.50
3	131.88
4	147.70
5	163.53
6	179.35
7	195.18
8	211.00
9	226.83
10—99 ($26.83/employee in excess of 9)	226.83+
100—499 ($21.10/employee in excess of 99)	2,601.00+
500 and over ($15.83/employee in excess of 499)	11,041.00+

 

There shall be a two and one-half (2.5) per cent increase in rates annually on January 1.

(Ord. No. 94-9, 10-13-94; Ord. No. 94-12, 12-8-94; Ord. No. 96-15, 9-26-96; Ord. No. 96-18, 12-12-96; Ord. No. 03-03, 3-27-03)