§ 12-29. Professionals.

(a)

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

(1)

The occupation tax based on number of employees.

(2)

A fee of $24.00 per practitioner who is licensed to provide the service, with such tax to be paid at the practitioner's office or location. The fee applies to each person qualifying as a practitioner under the state's regulatory guidelines.

(b)

This election is to be made on an annual basis and must be done by April 1 of each year.

(Code 2005, § 18-37; Ord. of 4-19-2004, § 8)