§ 13-29. 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 and/or upon the applicable out-of-state businesses with no location or office in the state pursuant to O.C.G.A. § 48-13-7 based upon the following criteria:

(1)

The number of employees of the business or practitioner.

(2)

Reserved.

(b)

Occupation tax schedule.

Number of employees—The tax rate determined by number of employees for each business, trade, profession, or occupation is as follows and will be developed and updated from time to time by the county board of commission:

Employees	Tax liability
1	$40
2	$80
3—9	$80 + $15 for @ employee over 2
10 or more	$185.00 + $12.50 for each employee over 9 to a maximum of $600

 

(Ord. of 11-14-94, § 19-39)