§ 10-1. Definitions.

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

Administrative fee means the component of the occupation tax that 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 the individual's compensation or whose employer issues to the individual for purposes of documenting compensation a form IRS W-2, but not a form IRS 1099.

Insurer means a company that is authorized to transact business in a class of insurance designated in O.C.G.A. § 33-3-5.

Location or office.

(1)

The term "location or office" includes any structure or vehicle where a business, profession or occupation is conducted.

(2)

The term "location or office" does not include:

a.

A temporary or construction work site which serves a single customer or project; or

b.

A vehicle used for sales or delivery by a business or practitioner of a profession.

Occupation tax means a tax levied on persons, partnerships, corporations or other entities for engaging in an occupation, profession or business and enacted by a local government as a revenue-raising article for the city.

Occupation tax certificate means a document issued by the city acknowledging payment of the occupation tax and administrative fee.

Practitioners of professions and occupations.

(1)

The term "practitioners of professions and occupations" means those individuals listed in O.C.G.A. § 48-13-9(b)(1) through (31) and O.C.G.A. § 48-13-9(c)(1) through (22).

(2)

The term "practitioners of professions and occupations" does not include a practitioner who is an employee of a business if the business pays an occupation tax.

(Code 1989, § 11-1; Ord. of 10-2-1995, § 1)