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HomeMy WebLinkAbout2010-11-29-Meeting Agendawww.augustaga.gov Public Service Committee Meeting Commission Chamber- 11/29/2010- 12:50 PM PUBLIC SERVICES 1. Approve amendments to Augusta-Richmond County Code Section 6-2, Alcoholic Beverages, so as to increase the application fee and to increase the alcohol license fees. Attachments 2. Report/update from the EEO Department regarding the bus services system. (Requested by Commissioner Aitken) (Referred from November 8 Public Services Committee) Attachments 3. Motion to approve Bid Item #10-194, Julian Smith Casino Roof Replacement, to Ben Hill Roofing for $93,500. Attachments 4. Approve amendments to Augusta-Richmond County Code Section 2-1 Business Tax Certificate, so as to increase the administrative fee and regulatory fees, to increase the business tax, and to increase the business tax for professionals. Attachments Public Service Committee Meeting 11/29/2010 12:50 PM Alcohol License Fees Department:License & Inspection Caption:Approve amendments to Augusta-Richmond County Code Section 6-2, Alcoholic Beverages, so as to increase the application fee and to increase the alcohol license fees. Background:As part of the budgetary process, it is proposed that there be an increase in the Alcohol License fees. The fees were last increased in December 2006. Analysis:The proposed increase in fees will provide for an additional 10 % in revenue. The proposed fees will be comparable to the alcohol license fees for Athens, Columbia County, Columbus, and Savannah. Financial Impact:The proposed Ordinance amendment will provide for an estimated $133,000 in additional revenue. Alternatives:Do not adjust fees. Recommendation:Approval Funds are Available in the Following Accounts: N/A REVIEWED AND APPROVED BY: Finance. Law. Administrator. Clerk of Commission Cover Memo Al c o h o l L i c e n s e F e e C o m p a r i s o n DR A F T : P R O P O S E D 2 0 1 0 A L C O H O L F E E I N C R E A S E Li c e n s e T y p e A u g u s t a Au g u s t a * Co l u m b u s * * At h e n s * * * Ma c o n Ch a t h a m C o Sa v a n n a h Co l u m b i a C o . * * * * (p r e v i o u s ) ( ' 0 6 / e x i s t . ) 10 % I N C R . Co n s u m p t i o n O n P r e m i s e L i q u o r $2 , 7 5 0 $3 , 0 2 5 $3 , 3 2 8 $2 , 0 0 0 $3 , 4 2 0 $2 , 0 9 7 $2 , 3 5 0 $3 , 0 0 0 $2 5 0 0 - 5 0 0 0 li q u o r , b e e r , w i n e Co n s u m p t i o n O n P r e m i s e B e e r $5 5 0 $6 0 5 $6 6 5 $5 0 0 $8 5 5 $4 8 8 $5 8 0 $9 0 0 $5 0 0 - 1 0 0 0 be e r & w i n e $ 7 5 0 - $ 1 5 0 0 Co n s u m p t i o n O n P r e m i s e W i n e $5 5 0 $6 0 5 $6 6 5 $3 0 0 $6 8 4 $2 7 9 $1 4 0 $3 5 0 $5 0 0 - 1 0 0 0 wi n e & b e e r $ 7 5 0 - $ 1 5 0 0 To t a l : L B W $3 , 8 5 0 $4 , 2 3 5 $4 , 6 5 8 $2 , 8 0 0 $4 , 9 5 9 $2 , 8 6 4 $3 , 0 7 0 $4 , 2 5 0 $2 5 0 0 - 5 0 0 0 Re t a i l P a c k a g e L i q u o r $2 , 7 5 0 $3 , 0 2 5 $3 , 3 2 8 $2 , 0 0 0 $3 , 4 2 0 $5 , 9 2 1 $2 , 3 5 0 $3 , 0 0 0 $4 , 0 0 0 li q u o r , b e e r , w i n e Re t a i l P a c k a g e B e e r $5 5 0 $6 0 5 $6 6 5 $3 0 0 $5 1 3 $4 2 0 $5 8 0 $9 0 0 $1 , 0 0 0 be e r & w i n e $ 1 5 0 0 Re t a i l P a c k a g e W i n e $5 5 0 $6 0 5 $6 6 5 $1 5 0 $3 4 2 $2 7 9 $1 4 0 $3 5 0 $1 , 0 0 0 wi n e & b e e r $ 1 5 0 0 To t a l : L B W $3 , 8 5 0 $4 , 2 3 5 $4 , 6 5 8 $2 , 4 5 0 $4 , 2 7 5 $6 , 6 2 0 $3 , 0 7 0 $4 , 2 5 0 $4 , 0 0 0 Wh o l e s a l e L i q u o r $5 , 0 0 0 $5 , 5 0 0 $6 , 0 5 0 $2 , 5 0 0 $5 , 1 3 0 $4 , 1 9 3 $4 , 6 2 0 $5 , 0 0 0 $2 0 0 - 4 0 0 li q u o r , b e e r , w i n e Wh o l e s a l e B e e r $5 5 0 $6 0 5 $6 6 5 $1 , 0 0 0 $1 , 1 4 0 $1 , 3 1 0 $1 , 1 5 5 $2 , 5 0 0 $1 0 0 be e r , w i n e $ 2 0 0 Wh o l e s a l e W i n e $1 1 0 $1 2 1 $1 3 3 $5 0 0 $1 , 1 4 0 $6 1 2 $5 8 0 $1 , 5 0 0 $1 0 0 wi n e , b e e r $ 2 0 0 To t a l : L B W $5 , 6 6 0 $6 , 2 2 6 $6 , 8 4 8 $4 , 0 0 0 $7 , 4 1 0 $6 , 1 1 5 $6 , 3 5 5 $9 , 0 0 0 $2 0 0 - $ 4 0 0 Su n d a y S a l e s $1 , 1 0 0 $1 , 2 1 0 $1 , 3 3 1 $5 7 0 n/ c $1 9 0 $3 9 5 Br e w e r o f M a l t B e v e r a g e s $5 5 0 $6 0 5 $6 6 5 $5 7 0 Br e w p u b O p e r a t o r $5 5 0 $6 0 5 $6 6 5 $5 7 0 PL U S A d m i n i s t r a t i v e F e e s : Au g u s t a * A d m i n i s t r a t i v e f e e f o r i n i t i a l a p p l i c a t i o n = $ 1 1 0 $1 2 1 . 0 0 Co l u m b u s * * A n a n n u a l l i c e n s e t a x o f $ 1 5 0 0 s h a l l b e c h a r g e d f o r t h e i n i t i a l l i c e n s e i s s u e d t o a n y m i x e d d r i n k l i c e n s e e a n d f o r e a c h ye a r t h e r e a f t e r a n a n n u a l l i c e n s e t a x i n t h e a m o u n t o f f i v e p e r c e n t o f t h e p r e v i o u s y e a r ' s s a l e s w i t h a m i n i m u m o f $ 7 5 0 a n d a m a x i m u m of $ 5 , 0 0 0 . ( b e e r a n d w i n e a r e e x c l u d e d f r o m t h i s l i c e n s e . ) At h e n s * * * R e t a i l a l c o h o l s a l e s ( l i q , b e e r , w i n e ) : a d d i t i o n a l f e e s a r e c h a r g e d b a s e d o n g r o s s s a l e s ; e x e m p t f r o m p a y i n g o c c u p a t i o n t a x . B e e r a n d wi n e l i c e n s e e s w h o s e d o m i n a n t b u s i n e s s i s n o n a l c o h o l i c s a l e s , a r e r e q u i r e d t o p a y t h e o c c u p a t i o n t a x a n d t h e a d d i t i o n a l f e e . On p r e m i s e c o n s u m p t i o n ( l i q , b e e r , w i n e ) p a y t h e a d d i t i o n a l f e e t h a t i s b a s e d o n g r o s s s a l e s . Co l u m b i a C o . * * * * A d m i n i s t r a t i v e f e e s f o r o n a n d o f f p r e m i s e c o n s u m p t i o n : i n i t i a l i s s u a n c e l i q , b e e r , w i n e = $ 3 0 0 ; r e n e w a l = $ 1 0 0 ; In v e s t i g a t i v e f e e f o r i n i t i a l i s s u a n c e = $ 2 0 0 , r e n e w a l = $ 5 0 . (P r i c e r a n g e d e p e n d s o n : f e w e r t h a n 5 0 s e a t s a n d l e s s t h a n 1 6 0 0 s q . f t . o r ho t e l w i t h f e w e r t h a n 3 0 r o o m s w i t h d i n i n g r o o m s e a t i n g f e w e r t h a n 5 0 ; o r o t h e r w i t h 5 0 s e a t s o r m o r e , o r 3 0 r o o m s o r m o r e , e t c . ) Attachment number 1Page 1 of 2 Attachment number 1Page 2 of 2 ORDINANCE NO. ___________ DRAFT AN ORDINANCE TO AMEND AUGUSTA-RICHMOND COUNTY CODE SECTION 6-2-59 (c) SO AS TO INCREASE THE ALCOHOL LICENSE APPLICATION FEE; TO AMEND AUGUSTA-RICHMOND COUNTY CODE SECTION 6-2-67 (b) SO AS TO INCREASE AND ESTABLISH ALCOHOL LICENSE FEES; TO PROVIDE AND EFFECTIVE DATE; AND FOR OTHER PURPOSES. BE IT ORDAINED BY THE AUGUSTA-RICHMOND COUNTY COMMISSIONERS AND IT IS HEREBY ORDAINED BY THE AUTHORITY OF SAME AS FOLLOWS: Section 1. Augusta-Richmond County Code Section 6-2-59 (c) is hereby amended to increase and establish application fee by deleting in its entirety, and substituting in lieu thereof the following, to wit: (c) Fee. Every such application, excluding renewals and transfers, shall be accompanied by a non-refundable application fee in the amount of one hundred five dollars ($105.00), said fee to be paid by certified check, cashier's check or money order made payable to the Augusta-Richmond County Commission, as applicable. Section 2. Augusta-Richmond County Code Section 6-2-67 (b) is hereby amended to increase and establish alcohol license fees by deleting in its entirety, and substituting in lieu thereof the following, to wit: (a) When due and payable. When a license has been approved and granted, the same shall be paid for by certified check, cashier's check or money order for the full amount of the license fee. Amount. Each applicant shall pay a license fee as set out herein: (1) Class A: Consumption on premises beer $665.00 (2) Class B: Retail beer $665.00 (3) Class C: Consumption on premises wine $665.00 (4) Class D: Retail wine $665.00 (5) Class E: Consumption on premises liquor $3,328.00 (6) Class F: Retail liquor $3,328.00 (7) Class G: Brewer, Manufacturer of Malt Beverages $665.00 (8) Class H: Brewpub Operator $665.00 (9) Wholesale liquor $6,050.00 (10) Wholesale beer $665.00 (11) Wholesale wine $133.00 (12) Sunday sales $1,331.00 Section 3. This ordinance shall become effective upon adoption. Section 4. All ordinances or parts of ordinances in conflict herewith are hereby repealed. Attachment number 2Page 1 of 2 Duly adopted by the Augusta-Richmond County Commission this _________ day of ______________, 2010. AUGUSTA-RICHMOND COUNTY COMMISSION By:________________________________________ As its Mayor ATTEST: ____________________________ Clerk First Reading: __________________ Second Reading: ________________ Attachment number 2Page 2 of 2 Public Service Committee Meeting 11/29/2010 12:50 PM EEO Update Department:Clerk of Commission Caption:Report/update from the EEO Department regarding the bus services system. (Requested by Commissioner Aitken) (Referred from November 8 Public Services Committee) Background: Analysis: Financial Impact: Alternatives: Recommendation: Funds are Available in the Following Accounts: REVIEWED AND APPROVED BY: Clerk of Commission Cover Memo Public Service Committee Meeting 11/29/2010 12:50 PM Julian Smith Casino Roof Replacement Department:Tom F. Beck, Director, Department of Recreation and Parks Caption:Motion to approve Bid Item #10-194, Julian Smith Casino Roof Replacement, to Ben Hill Roofing for $93,500. Background:The Augusta Commission, at their regularly scheduled meeting held on May 18, 2010, authorized the Recreation and Parks Department to begin six capital improvement projects in FY 2010. One of those was the roof replacement project at the Julian Smith Casino. Analysis:Five (5) firms submitted RFQ's for pre-qualifications. Of those five, three (3) were compliant and two (2) were deemed non-compliant. The three firms were evaluated and were all pre-qulaified to bid on this project. Of thethrre two (2) firms submitted bids. (See Attachments) Financial Impact:A recommendation of award is submitted for Ben Hill Roofing to replace the roof at the Julian Smith Casino, as SPLOST funds have been identified and approved. Alternatives:1. Motion to approve the award of Bid Item 10-194 to Ben Hill Roofing for $93,500. 2. Move no action thus delaying the roof replacement as needed. Recommendation:1. To Approve Funds are Available in the Following Accounts: 328061110 - 210066102 REVIEWED AND APPROVED BY: Finance. Law. Administrator. Clerk of Commission Cover Memo Attachment number 1Page 1 of 1 Attachment number 2Page 1 of 1 Attachment number 3Page 1 of 1 Public Service Committee Meeting 11/29/2010 12:50 PM Occupation Tax Department:License & Inspection Caption:Approve amendments to Augusta-Richmond County Code Section 2-1 Business Tax Certificate, so as to increase the administrative fee and regulatory fees, to increase the business tax, and to increase the business tax for professionals. Background:As part of the budgetary process, it is proposed that there be an increase in the business license fees. The fees were last increased in December 2006. Analysis:The proposed increase in fees will provide for an additional 10 % in revenue. The proposed fees will be comparable to the business license fees for Athens, Columbia County, Columbus, and Savannah. Financial Impact:The proposed Ordinance amendment will provide for an estimated $220,000 in additional revenue. Alternatives:Do not adjust fees. Recommendation:Approval Funds are Available in the Following Accounts: N/A REVIEWED AND APPROVED BY: Finance. Law. Administrator. Clerk of Commission Cover Memo Oc c u p a t i o n T a x Pr o p o s e d T a x S c h e d u l e 2 0 1 0 BR A C K E T G R O S S R E C E I P T S TA X C L A S S 1 2 3 4 5 6 (c u r r e n t ) 10 % (c u r r e n t ) 10 % (c u r r e n t ) 10 % (c u r r e n t ) 10 % (c u r r e n t ) 10 % (c u r r e n t ) 10 % 1 $ 1 - $ 3 0 , 0 0 0 $ 8 1 8 9 $ 8 1 $ 8 9 $ 8 3 $ 9 1 $ 8 3 $ 9 1 $ 8 4 $ 9 2 $ 8 4 $ 9 2 2 $ 3 0 , 0 0 1 - $ 1 0 0 , 0 0 0 $ 8 7 9 6 $ 8 9 $ 9 8 $ 9 2 $ 1 0 1 $ 9 5 $ 1 0 5 $ 9 7 $ 1 0 7 $ 9 9 $ 1 0 9 3 $ 1 0 0 , 0 0 1 - $ 2 0 0 , 0 0 0 $ 9 7 1 0 7 $ 1 0 3 $ 1 1 3 $ 1 0 9 $ 1 2 0 $ 1 1 6 $ 1 2 8 $ 1 2 1 $ 1 3 3 $ 1 2 8 $ 1 4 1 4 $ 2 0 0 , 0 0 1 - $ 3 0 0 , 0 0 0 $ 1 0 9 1 2 0 $ 1 1 9 $ 1 3 1 $ 1 3 0 $ 1 4 3 $ 1 4 0 $ 1 5 4 $ 1 4 9 $ 1 6 4 $ 1 6 0 $ 1 7 6 5 $ 3 0 0 , 0 0 1 - $ 5 0 0 , 0 0 0 $ 1 2 8 1 4 1 $ 1 4 3 $ 1 5 7 $ 1 6 0 $ 1 7 6 $ 1 7 6 $ 1 9 4 $ 1 9 1 $ 2 1 0 $ 2 0 8 $ 2 2 9 6 $ 5 0 0 , 0 0 1 - $ 7 5 0 , 0 0 0 $ 1 5 5 1 7 1 $ 1 7 9 $ 1 9 7 $ 2 0 5 $ 2 2 6 $ 2 3 0 $ 2 5 3 $ 2 5 5 $ 2 8 1 $ 2 8 1 $ 3 0 9 7 $ 7 5 0 , 0 0 1 - $ 1 , 0 0 0 , 0 0 0 $ 1 8 5 2 0 4 $ 2 2 0 $ 2 4 2 $ 2 5 5 $ 2 8 1 $ 2 9 0 $ 3 1 9 $ 3 2 6 $ 3 5 9 $ 3 6 1 $ 3 9 7 8 $ 1 , 0 0 0 , 0 0 1 - $ 2 , 0 0 0 , 0 0 0 $ 2 6 1 2 8 7 $ 3 2 1 $ 3 5 3 $ 3 8 2 $ 4 2 0 $ 4 4 2 $ 4 8 6 $ 5 0 3 $ 5 5 3 $ 5 6 3 $ 6 1 9 9 $ 2 , 0 0 0 , 0 0 1 - $ 4 , 0 0 0 , 0 0 0 $ 4 4 2 4 8 6 $ 5 6 3 $ 6 1 9 $ 6 8 4 $ 7 5 2 $ 8 0 5 $ 8 8 6 $ 9 2 6 $ 1 , 0 1 9 $ 1 , 0 4 7 $ 1 , 1 5 2 10 $ 4 , 0 0 0 , 0 0 1 - $ 6 , 0 0 0 , 0 0 0 $ 6 8 4 7 5 2 $ 8 8 6 $ 9 7 5 $ 1 , 0 8 7 $ 1 , 1 9 6 $ 1 , 2 8 9 $ 1 , 4 1 8 $ 1 , 4 9 1 $ 1 , 6 4 0 $ 1 , 6 9 2 $ 1 , 8 6 1 11 $ 6 , 0 0 0 , 0 0 1 - $ 8 , 0 0 0 , 0 0 0 $ 9 3 8 1 0 3 2 $ 1 , 2 0 8 $ 1 , 3 2 9 $ 1 , 4 9 1 $ 1 , 6 4 0 $ 1 , 7 7 3 $ 1 , 9 5 0 $ 2 , 0 5 5 $ 2 , 2 6 1 $ 2 , 3 3 8 $ 2 , 5 7 2 12 $ 8 , 0 0 0 , 0 0 1 - $ 1 0 , 0 0 0 , 0 0 0 $ 1 , 1 6 8 1 2 8 5 $ 1 , 5 3 1 $ 1 , 6 8 4 $ 1 , 8 9 4 $ 2 , 0 8 3 $ 2 , 2 5 7 $ 2 , 4 8 3 $ 2 , 6 2 0 $ 2 , 8 8 2 $ 2 , 9 8 3 $ 3 , 2 8 1 13 $ 1 0 , 0 0 0 , 0 0 1 - $ 1 2 , 0 0 0 , 0 0 0 $ 1 , 4 1 0 1 5 5 1 $ 1 , 8 5 3 $ 2 , 0 3 8 $ 2 , 2 9 7 $ 2 , 5 2 7 $ 2 , 7 4 1 $ 3 , 0 1 5 $ 3 , 1 8 5 $ 3 , 5 0 4 $ 3 , 6 2 8 $ 3 , 9 9 1 14 $ 1 2 , 0 0 0 , 0 0 1 - $ 1 5 , 0 0 0 , 0 0 0 $ 1 , 7 1 3 1 8 8 4 $ 2 , 2 5 7 $ 2 , 4 8 3 $ 2 , 8 0 2 $ 3 , 0 8 2 $ 3 , 3 4 6 $ 3 , 6 8 1 $ 3 , 8 9 1 $ 4 , 2 8 0 $ 4 , 4 3 5 $ 4 , 8 7 9 15 $ 1 5 , 0 0 0 , 0 0 1 - $ 2 0 , 0 0 0 , 0 0 0 $ 2 , 1 9 7 2 4 1 7 $ 2 , 9 0 2 $ 3 , 1 9 2 $ 3 , 6 0 8 $ 3 , 9 6 9 $ 4 , 3 1 4 $ 4 , 7 4 5 $ 5 , 0 1 9 $ 5 , 5 2 1 $ 5 , 7 2 6 $ 6 , 2 9 9 16 $ 2 0 , 0 0 0 , 0 0 1 - $ 3 0 , 0 0 0 , 0 0 0 $ 3 , 1 0 4 3 4 1 4 $ 4 , 1 1 2 $ 4 , 5 2 3 $ 5 , 1 2 1 $ 5 , 6 3 3 $ 6 , 1 2 9 $ 6 , 7 4 2 $ 7 , 1 3 7 $ 7 , 8 5 1 $ 8 , 1 4 6 $ 8 , 9 6 1 17 $ 3 0 , 0 0 0 , 0 0 1 - A N D O V E R $ 4 , 3 1 4 4 7 4 5 $ 5 , 7 2 6 $ 6 , 2 9 9 $ 7 , 1 3 7 $ 7 , 8 5 1 $ 8 , 5 4 9 $ 9 , 4 0 4 $ 9 , 9 6 1 $ 1 0 , 9 5 7 $ 1 1 , 3 7 2 $ 1 2 , 5 0 9 Cu r r e n t T a x i n c l u d e s $ 8 0 A d m i n i s t r a t i v e F e e Pr o p o s e d T a x i n c l u d e s $ 8 8 A d m i n i s t r a t i v e F e e Oc c u p a t i o n T a x 20 0 7 $ 2 , 3 0 5 , 3 9 0 20 0 8 $ 2 , 2 9 3 , 3 5 9 20 0 9 $ 2 , 1 9 2 , 5 6 5 Av e r a g e $ 2 , 2 6 3 , 7 7 1 10 % $2 2 6 , 3 7 7 Attachment number 1Page 1 of 1 OC C U P A T I O N T A X C O M P A R I S O N 2 0 1 0 (D R A F T ) Bu s . / G r o s s I n c o m e # E m p l o y e e s Au g u s t a 10 % I n c r . Co l u m b i a C o . At h e n s Ch a t h a m C o Sa v a n n a h Co l u m b u s Ma c o n Be a u t y S h o p 6 10 9 . 0 0 12 0 . 0 0 19 0 . 0 0 35 2 . 0 0 17 5 . 0 0 20 0 . 0 0 40 2 . 0 0 29 9 . 0 0 $1 4 0 , 0 0 0 3 Re t a i l S t o r e 12 32 1 . 0 0 35 3 . 0 0 37 5 . 0 0 73 4 . 0 0 93 0 . 0 0 1, 0 1 1 . 0 0 1, 9 9 9 . 0 0 53 3 . 0 0 $1 , 0 7 0 , 0 0 0 2 Vi d e o T a p e R e t a i l 5 20 5 . 0 0 22 6 . 0 0 10 0 . 0 0 $3 5 2 . 0 0 49 3 . 0 0 54 8 . 0 0 1, 5 6 2 . 0 0 26 0 . 0 0 $6 0 0 , 0 0 0 3 Co m m e r c i a l S t o r e 60 7, 1 3 7 . 0 0 7, 8 5 1 . 0 0 2, 2 5 0 . 0 0 1, 8 7 8 . 0 0 6, 7 7 5 . 0 0 14 , 8 9 4 . 0 0 11 8 , 4 9 0 . 0 0 2, 4 0 5 . 0 0 $4 7 , 0 0 0 , 0 0 0 3 Ho t e l 70 2, 9 0 2 . 0 0 3, 1 9 2 . 0 0 2, 2 5 0 . 0 0 1, 8 7 8 . 0 0 5, 7 7 5 . 0 0 7, 4 0 2 . 0 0 32 , 8 1 0 . 0 0 2, 7 9 5 . 0 0 $1 8 , 0 0 0 , 0 0 0 2 De p a r t m e n t S t o r e 10 0 4, 1 1 2 . 0 0 4, 5 2 3 . 0 0 2, 2 5 0 . 0 0 2, 3 6 9 . 0 0 5, 7 7 5 . 0 0 8, 7 8 5 . 0 0 60 , 5 3 0 . 0 0 3, 9 6 5 . 0 0 $2 4 , 0 0 0 , 0 0 0 2 Gr o c e r y 60 3, 1 0 4 . 0 0 3, 4 1 4 . 0 0 2, 2 5 0 . 0 0 1, 8 7 8 . 0 0 4, 7 7 5 . 0 0 8, 5 3 9 . 0 0 28 , 0 5 0 . 0 0 2, 4 0 5 . 0 0 $2 8 , 0 0 0 , 0 0 0 1 Re s t a u r a n t 7 32 1 . 0 0 35 3 . 0 0 19 0 . 0 0 51 6 . 0 0 93 0 . 0 0 1, 0 1 1 . 0 0 2, 1 2 4 . 0 0 33 8 . 0 0 $1 , 4 0 0 , 0 0 0 2 Bi k e S h o p 3 32 1 . 0 0 35 3 . 0 0 10 0 . 0 0 15 6 . 0 0 93 0 . 0 0 1, 0 1 1 . 0 0 1, 9 6 1 . 0 0 18 2 . 0 0 $1 , 0 3 0 , 0 0 0 2 Pr o f e s s i o n a l s ( f l a t f e e ) 36 5 . 0 0 40 2 . 0 0 20 0 . 0 0 40 0 . 0 0 40 0 . 0 0 40 0 . 0 0 40 0 . 0 0 40 0 . 0 0 To t a l 18 , 8 9 7 . 0 0 20 , 7 8 7 . 0 0 10 , 1 5 5 . 0 0 10 , 5 1 3 . 0 0 26 , 9 5 8 . 0 0 43 , 8 0 1 . 0 0 24 8 , 3 2 8 . 0 0 13 , 5 8 2 . 0 0 Ad m i n F e e Gr o s R e v / P r o f # E m p l o y e e s Au g u s t a 80 x Co l u m b i a C o x At h e n s 25 x Ch a t h a m C o 75 x Sa v a n n a h 75 x Co l u m b u s 50 x Ma c o n 65 x Attachment number 2Page 1 of 1 OC C U P A T I O N T A X C O M P A R I S O N 2 0 1 0 DR A F T Ex i s t i n g P r o p o s e d Bu s . / G r o s s I n c o m e # E m p l o y e e s Au g u s t a Au g u s t a Au g u s t a Co l u m b i a C o . At h e n s Ch a t h a m C o Sa v a n n a h Co l u m b u s Ma c o n 5% 10 % Be a u t y S h o p 6 10 9 . 0 0 19 0 . 0 0 35 2 . 0 0 17 5 . 0 0 20 0 . 0 0 40 2 . 0 0 29 9 . 0 0 $1 4 0 , 0 0 0 3 Re t a i l S t o r e 12 32 1 . 0 0 37 5 . 0 0 73 4 . 0 0 93 0 . 0 0 1, 0 1 1 . 0 0 1, 9 9 9 . 0 0 53 3 . 0 0 $1 , 0 7 0 , 0 0 0 2 Vi d e o T a p e R e t a i l 5 20 5 . 0 0 10 0 . 0 0 $3 5 2 . 0 0 49 3 . 0 0 54 8 . 0 0 1, 5 6 2 . 0 0 26 0 . 0 0 $6 0 0 , 0 0 0 3 Co m m e r c i a l S t o r e 60 7, 1 3 7 . 0 0 2, 2 5 0 . 0 0 1, 8 7 8 . 0 0 6, 7 7 5 . 0 0 14 , 8 9 4 . 0 0 11 8 , 4 9 0 . 0 0 2, 4 0 5 . 0 0 $4 7 , 0 0 0 , 0 0 0 3 Ho t e l 70 2, 9 0 2 . 0 0 2, 2 5 0 . 0 0 1, 8 7 8 . 0 0 5, 7 7 5 . 0 0 7, 4 0 2 . 0 0 32 , 8 1 0 . 0 0 2, 7 9 5 . 0 0 $1 8 , 0 0 0 , 0 0 0 2 De p a r t m e n t S t o r e 10 0 5, 1 2 1 . 0 0 2, 2 5 0 . 0 0 2, 3 6 9 . 0 0 5, 7 7 5 . 0 0 8, 7 8 5 . 0 0 60 , 5 3 0 . 0 0 3, 9 6 5 . 0 0 $2 4 , 0 0 0 , 0 0 0 2 Gr o s R e v / P r o f # E m p l Gr o c e r y 60 3, 1 0 4 . 0 0 2, 2 5 0 . 0 0 1, 8 7 8 . 0 0 4, 7 7 5 . 0 0 8, 5 3 9 . 0 0 28 , 0 5 0 . 0 0 2, 4 0 5 . 0 0 Au g u s t a x $2 8 , 0 0 0 , 0 0 0 Co l u m b i a C o x 1 At h e n s x Re s t a u r a n t 7 32 1 . 0 0 19 0 . 0 0 51 6 . 0 0 93 0 . 0 0 1, 0 1 1 . 0 0 2, 1 2 4 . 0 0 33 8 . 0 0 Ch a t h a m C o x $1 , 4 0 0 , 0 0 0 Sa v a n n a h x 2 Co l u m b u s x Bi k e S h o p 3 32 1 . 0 0 10 0 . 0 0 15 6 . 0 0 93 0 . 0 0 1, 0 1 1 . 0 0 1, 9 6 1 . 0 0 18 2 . 0 0 Ma c o n x $1 , 0 3 0 , 0 0 0 2 (C o l u m b u s P r o p e r t y t a x Pr o f e s s i o n a l s 36 5 . 0 0 20 0 . 0 0 40 0 . 0 0 40 0 . 0 0 40 0 . 0 0 40 0 . 0 0 40 0 . 0 0 fr e e z e o n a s s e s s e d v a l u e . ) (f l a t f e e ) 19 , 9 0 6 . 0 0 10 , 1 5 5 . 0 0 10 , 5 1 3 . 0 0 26 , 9 5 8 . 0 0 43 , 8 0 1 . 0 0 24 8 , 3 2 8 . 0 0 13 , 5 8 2 . 0 0 Attachment number 3Page 1 of 5 Attachment number 3Page 2 of 5 RE G U L A T O R Y F E E DR A F T Au g u s t a 10 % I n c r . Ad u l t E n t e r t a i n m e n t E s t a b l i s h m e n t s $2 , 7 5 0 . 0 0 $3 , 0 2 5 . 0 0 Ad u l t E n t e r t a i n m e n t ( l i v e ) $1 1 0 . 0 0 $1 2 1 . 0 0 Am u s e m e n t P a r k s $5 5 0 . 0 0 $6 0 5 . 0 0 Ar c a d e s $2 7 5 . 0 0 $3 0 3 . 0 0 Da n c e H a l l s . $1 1 0 . 0 0 $1 2 1 . 0 0 Cr a f t S h o w P r o m o t e r s $3 3 0 . 0 0 $3 6 3 . 0 0 En t e r t a i n m e n t V e n u e s $2 7 5 . 0 0 $3 0 3 . 0 0 Fl e a M a r k e t s : 1 - 1 0 $3 3 0 . 0 0 $3 6 3 . 0 0 Fl e a M a r k e t s : 1 1 o r m o r e $5 5 0 . 0 0 $6 0 5 . 0 0 Fo r t u n e T e l l e r s $5 5 0 . 0 0 $6 0 5 . 0 0 Go i n g O u t o f B u s i n e s s S a l e s $1 1 0 . 0 0 $1 2 1 . 0 0 Se c o n d H a n d G o o d s $1 1 0 . 0 0 $1 2 1 . 0 0 St r e e t V e n d o r s $3 9 . 0 0 $4 3 . 0 0 Te m p o r a r y a n d T r a n s i e n t V e n d o r s $1 3 8 . 0 0 $1 5 2 . 0 0 Wr e c k e r s ( p e r v e h i c l e ) $2 8 . 0 0 $3 1 . 0 0 Ta x i c a b s ( p e r v e h i c l e ) $2 8 . 0 0 $3 1 . 0 0 Li m o u s i n e s $2 8 . 0 0 $3 1 . 0 0 Ve n d i n g M a c h i n e s ( p e r m a c h i n e ) $6 . 0 0 $7 . 0 0 Sa l v a g e Y a r d s $2 5 0 . 0 0 $2 7 5 . 0 0 Attachment number 3Page 3 of 5 Al c o h o l L i c e n s e F e e C o m p a r i s o n DR A F T : P R O P O S E D 2 0 1 0 A L C O H O L F E E I N C R E A S E Li c e n s e T y p e A u g u s t a Au g u s t a * Co l u m b u s * * At h e n s * * * Ma c o n Ch a t h a m C o Sa v a n n a h Co l u m b i a C o . * * * * (p r e v i o u s ) ( ' 0 6 / e x i s t . ) 10 % I N C R . Co n s u m p t i o n O n P r e m i s e L i q u o r $2 , 7 5 0 $3 , 0 2 5 $3 , 3 2 8 $2 , 0 0 0 $3 , 4 2 0 $2 , 0 9 7 $2 , 3 5 0 $3 , 0 0 0 $2 5 0 0 - 5 0 0 0 li q u o r , b e e r , w i n e Co n s u m p t i o n O n P r e m i s e B e e r $5 5 0 $6 0 5 $6 6 5 $5 0 0 $8 5 5 $4 8 8 $5 8 0 $9 0 0 $5 0 0 - 1 0 0 0 be e r & w i n e $ 7 5 0 - $ 1 5 0 0 Co n s u m p t i o n O n P r e m i s e W i n e $5 5 0 $6 0 5 $6 6 5 $3 0 0 $6 8 4 $2 7 9 $1 4 0 $3 5 0 $5 0 0 - 1 0 0 0 wi n e & b e e r $ 7 5 0 - $ 1 5 0 0 To t a l : L B W $3 , 8 5 0 $4 , 2 3 5 $4 , 6 5 8 $2 , 8 0 0 $4 , 9 5 9 $2 , 8 6 4 $3 , 0 7 0 $4 , 2 5 0 $2 5 0 0 - 5 0 0 0 Re t a i l P a c k a g e L i q u o r $2 , 7 5 0 $3 , 0 2 5 $3 , 3 2 8 $2 , 0 0 0 $3 , 4 2 0 $5 , 9 2 1 $2 , 3 5 0 $3 , 0 0 0 $4 , 0 0 0 li q u o r , b e e r , w i n e Re t a i l P a c k a g e B e e r $5 5 0 $6 0 5 $6 6 5 $3 0 0 $5 1 3 $4 2 0 $5 8 0 $9 0 0 $1 , 0 0 0 be e r & w i n e $ 1 5 0 0 Re t a i l P a c k a g e W i n e $5 5 0 $6 0 5 $6 6 5 $1 5 0 $3 4 2 $2 7 9 $1 4 0 $3 5 0 $1 , 0 0 0 wi n e & b e e r $ 1 5 0 0 To t a l : L B W $3 , 8 5 0 $4 , 2 3 5 $4 , 6 5 8 $2 , 4 5 0 $4 , 2 7 5 $6 , 6 2 0 $3 , 0 7 0 $4 , 2 5 0 $4 , 0 0 0 Wh o l e s a l e L i q u o r $5 , 0 0 0 $5 , 5 0 0 $6 , 0 5 0 $2 , 5 0 0 $5 , 1 3 0 $4 , 1 9 3 $4 , 6 2 0 $5 , 0 0 0 $2 0 0 - 4 0 0 li q u o r , b e e r , w i n e Wh o l e s a l e B e e r $5 5 0 $6 0 5 $6 6 5 $1 , 0 0 0 $1 , 1 4 0 $1 , 3 1 0 $1 , 1 5 5 $2 , 5 0 0 $1 0 0 be e r , w i n e $ 2 0 0 Wh o l e s a l e W i n e $1 1 0 $1 2 1 $1 3 3 $5 0 0 $1 , 1 4 0 $6 1 2 $5 8 0 $1 , 5 0 0 $1 0 0 wi n e , b e e r $ 2 0 0 To t a l : L B W $5 , 6 6 0 $6 , 2 2 6 $6 , 8 4 8 $4 , 0 0 0 $7 , 4 1 0 $6 , 1 1 5 $6 , 3 5 5 $9 , 0 0 0 $2 0 0 - $ 4 0 0 Su n d a y S a l e s $1 , 1 0 0 $1 , 2 1 0 $1 , 3 3 1 $5 7 0 n/ c $1 9 0 $3 9 5 Br e w e r o f M a l t B e v e r a g e s $5 5 0 $6 0 5 $6 6 5 $5 7 0 Br e w p u b O p e r a t o r $5 5 0 $6 0 5 $6 6 5 $5 7 0 PL U S A d m i n i s t r a t i v e F e e s : Au g u s t a * A d m i n i s t r a t i v e f e e f o r i n i t i a l a p p l i c a t i o n = $ 1 1 0 $1 2 1 . 0 0 Co l u m b u s * * A n a n n u a l l i c e n s e t a x o f $ 1 5 0 0 s h a l l b e c h a r g e d f o r t h e i n i t i a l l i c e n s e i s s u e d t o a n y m i x e d d r i n k l i c e n s e e a n d f o r e a c h ye a r t h e r e a f t e r a n a n n u a l l i c e n s e t a x i n t h e a m o u n t o f f i v e p e r c e n t o f t h e p r e v i o u s y e a r ' s s a l e s w i t h a m i n i m u m o f $ 7 5 0 a n d a m a x i m u m of $ 5 , 0 0 0 . ( b e e r a n d w i n e a r e e x c l u d e d f r o m t h i s l i c e n s e . ) At h e n s * * * R e t a i l a l c o h o l s a l e s ( l i q , b e e r , w i n e ) : a d d i t i o n a l f e e s a r e c h a r g e d b a s e d o n g r o s s s a l e s ; e x e m p t f r o m p a y i n g o c c u p a t i o n t a x . B e e r a n d wi n e l i c e n s e e s w h o s e d o m i n a n t b u s i n e s s i s n o n a l c o h o l i c s a l e s , a r e r e q u i r e d t o p a y t h e o c c u p a t i o n t a x a n d t h e a d d i t i o n a l f e e . On p r e m i s e c o n s u m p t i o n ( l i q , b e e r , w i n e ) p a y t h e a d d i t i o n a l f e e t h a t i s b a s e d o n g r o s s s a l e s . Attachment number 3Page 4 of 5 Co l u m b i a C o . * * * * A d m i n i s t r a t i v e f e e s f o r o n a n d o f f p r e m i s e c o n s u m p t i o n : i n i t i a l i s s u a n c e l i q , b e e r , w i n e = $ 3 0 0 ; r e n e w a l = $ 1 0 0 ; In v e s t i g a t i v e f e e f o r i n i t i a l i s s u a n c e = $ 2 0 0 , r e n e w a l = $ 5 0 . (P r i c e r a n g e d e p e n d s o n : f e w e r t h a n 5 0 s e a t s a n d l e s s t h a n 1 6 0 0 s q . f t . o r ho t e l w i t h f e w e r t h a n 3 0 r o o m s w i t h d i n i n g r o o m s e a t i n g f e w e r t h a n 5 0 ; o r o t h e r w i t h 5 0 s e a t s o r m o r e , o r 3 0 r o o m s o r m o r e , e t c . ) Attachment number 3Page 5 of 5 ORDINANCE NO. __________ DRAFT AN ORDINANCE TO AMEND AUGUSTA-RICHMOND COUNTY CODE SECTION 2-1-3(a)(b)(c) SO AS TO INCREASE AND ESTABLISH THE ADMINISTRATIVE AND REGULATORY FEE STRUCUTURE; TO AMEND AUGUSTA-RICHMOND COUNTY CODE SECTION 2-1-4(b)(2)b SO AS TO INCREASE AND ESTABLISH THE BUSINESS TAX; TO AMEND AUGUSTA –RICHMOND COUNTY CODE SECTION 2-1-9(b) SO AS TO INCREASE AND ESTABLISH THE BUSINESS TAX FOR PROFESSIONALS; TO PROVIDE AN EFFECTIVE DATE; TO REPEAL CONFLICTING ORDINANCES; AND FOR OTHER PURPOSES. BE IT ORDAINED BY THE AUGUSTA-RICHMOND COUNTY COMMISSION, AND IT IS HEREBY ORDAINED BY AUTHORITY OF SAME AS FOLLOWS: Section 1. Augusta-Richmond County Code § 2-1-3(a)(b)(c), is hereby amended by deleting said subsection in its entirety, and substituting in lieu thereof the following, to-wit: a. A non-prorated, nonrefundable administrative fee of seventy-nine dollars ($88.00) shall be required on all businesses and occupation tax accounts for the initial start-up, renewal, or reopening of those accounts. b. A regulatory fee will be imposed as provided under O.C.G.A. § 48-13-9 on those applicable businesses. A regulatory fee may not include an administrative fee. c. The regulatory fee schedule for persons in occupations and professions shall be as set below, and may amended from time to time: Adult Entertainment Establishments $3,025.00 per year Adult Entertainment (live) $121.00 per day Amusement Parks $605.00 per year Arcades $303.00 per year Craft Show Promoters $363.00 per year Dance Halls $121.00 per year Entertainment Venue: $303.00 per year Flea Markets 1 through 10 rental spaces $363.00 per year ll or more rental spaces $605.00 per year Fortune Tellers $605.00 per year Going Out of Business Sales $121.00 per 90 days (May be renewed for 60 days) $121.00 Second Hand Goods $121.00 per year Street Vendors $ 43.00 per day Temporary and Transient Vendors $152.00 per day Wreckers $ 31.00 per year Taxicabs $ 31.00 per year Limousines $31.00 per year Vending Machines (per machine) $ 7.00 per year. Salvage Yards $275.00 Section 2. Augusta-Richmond County Code § 2-1-4(b) (2) b, is hereby amended by deleting said subsection in its entirety, and substituting in lieu thereof the following, to-wit: b. The business tax amounts, exclusive of regulatory fees, for the various gross receipt brackets or ranges by tax class are shown below: Attachment number 4Page 1 of 2 BRACKET GROSS RECEIPTS TAX CLASS 1 2 3 4 5 6 10% 10% 10% 10% 10% 10% 1 $1 - $30,000 $89 $89 $91 $91 $92 $92 2 $30,001 - $100,000 $96 $98 $101 $105 $107 $109 3 $100,001 - $200,000 $107 $113 $120 $128 $133 $141 4 $200,001 - $300,000 $120 $131 $143 $154 $164 $176 5 $300,001 - $500,000 $141 $157 $176 $194 $210 $229 6 $500,001 - $750,000 $171 $197 $226 $253 $281 $309 7 $750,001 - $1,000,000 $204 $242 $281 $319 $359 $397 8 $1,000,001 - $2,000,000 $287 $353 $420 $486 $553 $619 9 $2,000,001 - $4,000,000 $486 $619 $752 $886 $1,019 $1,152 10 $4,000,001 - $6,000,000 $752 $975 $1,196 $1,418 $1,640 $1,861 11 $6,000,001 - $8,000,000 $1,032 $1,329 $1,640 $1,950 $2,261 $2,572 12 $8,000,001 - $10,000,000 $1,285 $1,684 $2,083 $2,483 $2,882 $3,281 13 $10,000,001 - 12,000,000 $1,551 $2,038 $2,527 $3,015 $3,504 $3,991 14 $12,000,001 - 15,000,000 $1,884 $2,483 $3,082 $3,681 $4,280 $4,879 15 $15,000,001 - 20,000,000 $2,417 $3,192 $3,969 $4,745 $5,521 $6,299 16 $20,000,001 - 30,000,000 $3,414 $4,523 $5,633 $6,742 $7,851 $8,961 17 $30,000,001 - AND OVER $4,745 $6,299 $7,851 $9,404 $10,957 $12,509 (Includes $88 Administrative Fee) Section 3. Augusta-Richmond County Code § 2-1-9(b), is hereby amended by deleting said subsection in its entirety, and substituting in lieu thereof the following, to-wit: b. A fee of three hundred sixty-three dollars ($402.00) per practitioner who is licensed to provide the service, such tax to be paid at the practitioner’s office or location; provided, however, that a practitioner paying according to this paragraph shall not be required to provide information to the local government relating to the gross receipts of the business or practitioner. The per-practitioner fee applies to each person in the business who qualifies as a practitioner under the state’s regulatory guidelines and framework. Section 4. This ordinance shall become effective upon adoption. Section 5. All ordinances or parts of ordinances in conflict herewith are hereby repealed. Duly adopted by the Augusta-Richmond County Commission this _________ day of ______________, 2006. AUGUSTA-RICHMOND COUNTY COMMISSION ATTEST: By:________________________________________ ________________________ As its Mayor Clerk First Reading: __________________ Second Reading: ________________ Attachment number 4Page 2 of 2