HomeMy WebLinkAboutORD 6931 AMEND CITY CODE 2-1-4(b(c)INCREASE ESTABLISH BUSINESS TAX
ORDINANCE NO. 6931
AN ORDINANCE TO AMEND AUGUSTA-RICHMOND COUNTY CODE SECTION 2-1-3(a)(b)(c) SO AS
TO INCREASE AND ESTABLISH THE ADMINISTRATIVE AND REGULA TORY 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 9 2-1-3(a)(b)(c), is hereby amended by deleting said subsection
in its entirety, and substituting in lieu thereofthe following, to-wit:
a. A non-prorated, nonrefundable administrative fee of seventy-nine dollars ($80) shall be required on
all businesses and occupation tax accounts for the initial start-up, renewal, or reopening ofthose
accounts.
b. A regulatory fee will be imposed as provided under O.c.G.A. 948-13-9 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 $2750.00 per year
Adult Entertainment (live) $110.00 per day
Amusement Parks $550.00 per year
Arcades $275.00 per year
Craft Show Promoters $330.00 per year
Dance Halls $110.00 per year
Entertainment Venue: $275.00 per year
Flea Markets
1 through 10 rental spaces $330.00 per year
11 or more rental spaces $550.00 per year
Fortune Tellers $550.00 per year
Going Out of Business Sales $110.00 per 90 days
(May be renewed for 60 days) $110.00
Massage Therapists $110.00 per year
Second Hand Goods $110.00 per year
Street Vendors $ 39.00 per day
Temporary and Transient Vendors $138.00 per day
Vehicles for Hire (per vehicle)
Wreckers $ 28.00 per year
Taxicabs $ 28.00 per year
Limousines $28.00 per year
Vending Machines (per machine) $ 6.00 per year.
Section 2. Augusta-Richmond County Code 9 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:
BRACKET GROSS RECEIPTS TAX CLASSES
1 2 3 4 5 6
1 $1 - $30,000 $81 $81 $83 $83 $84 $84
2 $30,001 - $$100,000 $87 $89 $92 $95 $97 $99
3 $100,001 - $200,000 $97 $103 $109 $116 $121 $128
4 $200,001 - $300,000 $109 $119 $130 $140 $149 $160
5 $300,001 - $500,000 $128 $143 $160 $176 $191 $208
6 $500,001 - $750,000 $155 $179 $205 $230 $255 $281
7 $750,001 - $1,000,000 $185 $220 $255 $290 $326 $361
8 $1,000,001 - $2,000,000 $261 $321 $382 $442 $503 $563
9 $2,000,001 - $4,000,000 $442 $563 $684 $805 $926 $1,047
10 $4,000,001 - $6,000,000 $684 $886 $1,087 $1,289 $1,491 $1,692
11 $6,000,001 - $8,000,000 $938 $1,208 $1,491 $1,773 $2,055 $2,338
12 $8,000,001 - $10,000,000 $1,168 $1,531 $1,894 $2,257 $2,620 $2,983
13 $10,000,001 - $12,000,000 $1,410 $1,853 $2,297 $2,741 $3,185 $3,628
14 $12,000,001 - $15,000,000 $1,713 $2,257 $2,802 $3,346 $3,891 $4,435
15 $15,000,001 - $20,000,000 $2,197 $2,902 $3,608 $4,314 $5,019 $5,726
16 $20,000,001 - $30,000,000 $3,104 $4,112 $5,121 $6,129 $7,137 $8,146
17 $30,000,001 - AND OVER $4,314 $5,726 $7,137 $8,549 $9,961 $11,372
Section 3. Augusta-Richmond County Code 9 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 ($365) 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 11
day of
Dee
,2006.
AUGUSTA-RICHMOND COUNTY COMMISSION
By: c1 J?i. ~L:1
As its Mayor
.~
Clerk ~
First Reading: npC' 11. ?OOfl
Second Reading:
Waive
Publish in the Augusta Chronicle December 21,2006
Administrator.
Clerk of Commission