§ 12-26. Levy of tax.

(a)

Generally. An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the unincorporated portion of the county and 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 number of employees of the business or practitioner.

(b)

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

Fulltime Employees	Tax Liability
1—3	$24.00
4—20	$8.00 per employee
21—100	$160.00 plus $6.00 per employee in excess of 20
100 and above	$640.00 plus $6.00 per employee in excess of 100

 

(c)

Fulltime or parttime employees. For purposes of the computation of the number of fulltime employees, an employee who works 40 hours or more weekly shall be considered a fulltime employee and the average weekly hours of employees who work less than 40 hours weekly shall be added and such sum shall be divided by 40 to produce fulltime position equivalents.

(Code 2005, § 18-34; Ord. of 4-19-2004, § 5)