§ 66-159. Professionals as classified in O.C.G.A. 48-13-9(c)(1)—(18).

(a)

Practitioners of professions as described in O.C.G.A. 48-13-9(c)(1)—(18) shall elect as their occupation tax one of the following:

(1)

The occupation tax based on number of employees.

(2)

A fee of $400.00 per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location. The practitioner tax applies to each individual in the business that qualifies as a practitioner under the state's guidelines.

(b)

This election is to be made on an annual basis and must be made by January 1st of each year, if no such election is made, the occupation tax shall be based on number employees.

(Ord. No. 2003-23, § 8, 7-1-03)