HomeMy WebLinkAboutORD 6581 ARC OCCUPATION TAX
Augusta Richmond GA
DOCUMENT NAME: 0 rJ '\ ('\ClJ, C~ Co Sl$ \
DOCUMENT TYPE: o,J', 110.1, C e..
YEAR: 02
BOX NUMBER: 11
FILE NUMBER: ) (p 50 \
NUMBER OF PAGES: 2-
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ORDINANCE NO. 6581
AN ORDINANCE TO AMEND AUGUSTA-RICHMOND
COUNTY CODE TITLE 2, CHAPTER 1, SECTION 3 TO
PROVIDE AN ADMINISTRATIVE FEE AND
REGULATORY FEE STRUCTURE AND AN OCCUPATION
TAX STRUCTURE; TO PROVIDE AN EFFECTIVE DATE;
TO REPEAL CONFLICTING ORDINANCES; AND FOR
OTHER PURPOSES.
NOW THERFORE BE IT ORDAINED BY THE AUGUSTA-RICHMOND COUNTY
COMMISSION, AND IT IS HEREBY ORDAINED BY THE AUTHORITY OF THE SAME
AS FOLLOWS:
SECTION 1. The Augusta-Richmond County Code, Title 2, Chapter 1, Section 3, is
hereby amended to provide an administrative and regulatory fee structure and an occupation tax
structure, to provide a fee for Massage Therapy Operators and Massage Therapists, by deleting
current Augusta-Richmond County g 2-1-3 and adopting a new g 2-1-3, which shall read as
follows:
"~ 2-1-3. ADMIN][STRATIVE AND REGULATORY FEE STRUCTURE; OCCUPATION
T AX STRUCTURE.
(a) A nonprorated, nonrefundable administrative fee of $ 65.00 shall be required on
all business 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. g 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, as may be amended from time to time:
Adult Entertainment Establishments
Adult Entertainment (live)
Amusement Parks
Arcades
Contractors
Dance Halls
Craft Show Promoters
Flea Markets
1 through 10 rental spaces
11 or more rental spaces
Fortune Tellers
$2500.00 per year
$100.00 per day
$500.00 per year
$250.00 per year
$ 50.00 per year
$100.00 per year
$300.00 per year
$300.00 per year
$500.00 per year
$500.00 per year
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Going Out of Business Sales
(May be renewed for 60 days)
Massage Therapy Operators
Massage Therapists
Second Hand Goods
Street Vendors
Temporary and Transient Vendors
Vehicles for Hire (per vehicle)
Wreckers
Taxicabs
Limousines
Vending Machines (per machine)
$100.00 per 90 days
$100.00
$100.00 per year
$100.00 per year
$100.00 per year
$ 35.00 per day
$125.00 per day
$ 25.00 per year
$ 25.00 per year
$ 25.00 per year
$ 5.00 per year"
SECTION 2. All laws or ordinances or parts of laws or ordinances in conflict with this
Ordinance are hereby repealed.
SECTION 3. If any section, prOVISIOn, or clause of any part of this Ordinance be
declared invalid or unconstitutional, or if the provisions of any part of this Ordinance as applied
to any particular situation or set of circumstances be declared invalid or unconstitutional, such
invalidity shall not be construed to affect portions of this Ordinance not so held to be invalid, or
the application of this Ordinance to other circumstances not so held to be invalid. It is hereby
declared as the intent that this Ordinance would have been adopted had such invalid portion not
been included herein.
SECTION 4. This Ordinance shall become effective upon adoption.
Duly adopted this 17th day of December , 2002 and this
,2003.
day of
ATTEST:
First Reading: December 17 2002
Second Reading: Waive 2nd Reading