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 Jackson County
 Code of Ordinances
 Chapter 12. BUSINESSES
 Article II. OCCUPATION TAXES

  § 12-24. Definitions.  

Latest version.

  • The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

    Administrative fee means a component of an occupation tax which approximates the reasonable cost of handling and processing the occupation tax.

    Employee means an individual whose work is performed under the direction and supervision of the employer and whose employer withholds FICA, federal income tax, or state income tax from such individual's compensation or whose employer issues to such individual for purposes of documenting compensation a form IRS W-2 but not a form IRS 1099.

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

    Occupation tax means a tax levied on persons, as defined in this section, for engaging in an occupation, profession, or business for revenue-raising purposes.

    Person shall be held to include sole proprietors, corporations, partnerships, nonprofits, or any other form of business organization, but specifically excludes charitable nonprofit organizations which utilize at least 50 percent of their proceeds for charitable purposes.

    Practitioner of profession or occupation means one who by state law requires state licensure regulating such profession or occupation, but shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.

    Regulatory fees means 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 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 county. 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.

(Code 2005, § 18-32; Ord. of 4-19-2004, § 3)