HomeMy WebLinkAboutORD 6343 AMEND CITY CODE BUSINESS TAX
Augusta Richmond GA
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FILE NUMBER: \5010
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ORDINANCE NO. 6343
AN ORDINANCE 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 AUGUST A-RICHMOND COUNTY
COMMISSION, AND IT IS HEREBY ORDAINED BY AUTHORITY OF SAME AS
FOLLOWS:
Section 1.
Augusta-Richmond County Code S 2-] -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 bel,ow:
BRACKET GROSS RECEIPTS TAX
CLASSES
1 2 3 4 5 6
1 $1 - $30,000 $74 $74 $75 $75 $76 $76
2 $30,001 - $100,000 $79 $81 $84 $86 $88 $90
3 $100,001 - $200,000 $88 $94 $99 $105 $110 $116
4 $200,001 - $300,000 $99 $108 $118 $127 $135 $145
5 $300,001 - $500,000 $116 $130 $145 $160 $174 $189
6 $500,001 - $750,000 $141 $163 $186 $209 $232 $255
7 $750,001 - $1,000,000 $168 $200 $232 $264 $296 $328
8 $1,000,001 - $2,000,000 $237 $292 $347 $402 $457 $512
9 $2,000,001 - $4,000,000 $402 $512 $622 $732 $842 $952
10 $4,000,001 - $6,000,000 $622 $805 $988 $1,172 $1,355 $1,538
11 $6,000,001 - $8,000,000 $853 $1,098 $1,355 $1,612 $1,868 $2,125
12 $8,000,001 - $10,000,000 $1,062 $1,392 $1,722 $2,052 $2,382 $2,712
13 $10,000,001 - $12,000,000 $1,282 $1,685 $2,088 $2,492 $2,895 $3,298
14 $12,000,001 - $15,000,000 $1,557 $2,052 $2,547 $3,042 $3,537 $4,032
15 $15,000,001 - $20,000,000 $1,997 $2,638 $3,280 $3,922 $4,563 $5,205
16 $20,000,001 - $30,000,000 $2,822 $3,738 $4,655 $5,572 $6,488 $7,405
17 $30,000,001 - AND OVER $3,922 $5,205 $6,488 $7,772 $9,055 $10,338
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Section 2.
Augusta-Richmond County Code S 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 thirty ($330) 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 3.
This ordinance shall become effective upon adoption.
Section 4.
All ordinances or parts of ordinances in conflict herewith are
hereby repealed.
Duly adopted by the Augusta-Richmond County Commission this 19thday of
December, 2000.
AU
CO
By:
~s its Mayor
First Reading:
12-19-00
Second Reading Waive 2nd Reading
Publsihed in the Augusta Chronicle December 29, 2000