HomeMy WebLinkAboutORD 7113 AMEND CITY CODE RIGHT TO DENY SUSPEND OR REVOKE A BUSINESS TAX CERTIFICATIE
7113
ORDINANCE NO.
AN ORDINANCE TO AMEND THE AUGUSTA, GA. CODE, TITLE TWO, ARTICLE
TWO, SE CTION TfIIRTY-EIG.HT, ENTITLED THE "RIGHT TO DENY, SUSPEND OR
REVQKE.ABUSINESS TAX CERTIFICATE"; SO AS TO ESTABLISH ADDITIONAL
CONnlTIONS FOR THE SUSPENSION OF A BUSINESS TAX CERTlFIQATE;. '(0
REPEAL ALL ORDINANCES AND PARTS OF ORnINA.NCES IN.CONFLICT
HEREWITH; TOJ.>ROVIDE AN EFEECI"JVEDATE AND FOR OTHERPURjlOSES.
WHEREAS, Augusta~IUchmond County, Georgia is a home rule municipalitYPtlrsuant .10 the
Georgia COllstituti6l1,. Art. 9 92, , r which exercises the au t1w rity "to a.dopt clearly reasonable
ordinances. ;;relating to its property,.affairs, and local government..:"
WHEREAS, The Augusta-RichmontlCounty Commission has the.authority under gep~rallilwto
levy an occupational tax on businesses, to issue business tax certificates, to. classify businesses
and practitioners of professionsancloccupations, to assess different taxes on differeTltc1as.ses gf
busines,scs and practitioners,. ahd to provide for the punishment of vidlatiol1sthesa.rrie pursuant
toO.C.G.A.S48-13-6;
WHEREAS, based upon reports and investiga.tions by the Licensing arid Inspection Department,
the Augusta-Richmond CountYCbl11mission finds that businesses thilt fil.ir to comply with the
business tax certificate requirements set forth in the AUGUSTA, GA. CODE. create public nuisan~es
and illicit crimes;
WHEREAS, The' Augusta-Richmond County Commission finds that such lJuisancesandother
illicit behavior negatively affects the plIbIiG health, safety,rnor'alsand general welfare .of
Augusta-Richmohd CO\.lh~y, Georgia arid negatively impact businesses that arecojnplia.nt\\iith
the AUGUSTA, GA. CODE;
WHERpAS, The Augusta-Richmond County Commission desires to protect its citi?enryand
regulate taxes irT1posedonAugusta~Richmond County business taX certificate holders;
WHEREAS, based on the foregoing, Augusta-Richp1()nd County establishes provisions for
probaHQP and suspension of a.business tax certificate.
THE AUGUSTA-RICHMOND GOUN'rY COlVlMlSSION ORDAINS as follO\vs:
0J
SEC'OON LAtJOtJSTA,. GA. CODE Section 2-1,.38, en<lct~d September2, 1997 and readopted
on July J 0, 2007, is hereby amended by repealing irin its entirety, and inserting in lieu thereof
subsecti~ns (a) through (g) restated as set forth in "Exhibit A" hereto.
SECTION 2. Thisbrdillimce shall become effective upon its adoption in accordance. with
applicable Jaw~,
SEG'JilON 3, All ordinances or parts of ordinances in conflict herewitharepereby repealed.
Ad()ptedtliis l day of March ,2009.
1st reading Feb 17, 2009
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''., As its Mayor
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Publish in the Augusta Chronicle March 19, 2009
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CERTIFICATION
The undersigned Clerk of Commission, Lena J. Bonl1~r, hereby certifies that the
foregoing Ordinance was duly adopted by the Augusta-Richmond CountyCommissiql1
on 1IJ ~ ~. .... .. ,2009 and that such Ordinance has not beenl110dified or restinded as of
the date hereof aKcl the lmdersigned further certifies that attached hereto is a true copy of the
Otdiance which asapproVedi1l1d.adopted in the foregoing l11eeting(s).
Publishedin the Augusta. Chronicle.
Date: 'tJ; ~ / I 'to J.oo J
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Repealed.
See. 2138. Right to deay, suspenfil, orr.eYol{e.a b~siae&sJax eeitifieate.
(a),^. Business Ta.",Certifi.cate under thisCAaptcr may be denied, suspended, or revoked if aile
(J) or more ofthe following exists: ..
0) The applicant or holder of the certificate nas failed to obtain any paper or dOcuments
neeessury in pursuance of its business as may berequi1'!::d by any office, agency or departmentof
the county, state, or the United States under authority of any laW, ordinance onesolution of the
county, state or United States.
(2) The applicant or holder oftheeertificate has supplied false information to the supervisor of
the business license office.
(3}The.applicant or holder ofthe certificate intends to violute or has Violated any federal or state
I a''''', or .local ordinance or anyordinmlce or resolution r~gulating such businli:ss or intends to
violate any regulation made pursuant to authority granted for the. pUrpose of regulating such
business. .
(4) The.appJicant or holderofthe .certificate has failed to pay any fee.requiredunderthis chapter,
Ras failed to make a.retul11 or paya.tax due to the tQ.~' commjssiOl~er, or has othenyise failed to
comply with the provisioos of this chaptel'.
(5) Theapplicanr or holder of the .certificate during the twelve(J 2) months nCJ,t preceding has
engaged. in misrepresentation of faets,\vhether through advertisement or tl1roughany formof
direct communicatiofl, oral or v,'ritten, vihich is intended to misleadthepuplic or any party whh
whom the holder of the certificate deals in p).lr~uqnce of the registered . business. The. term
misrepresentation of fact as w;0c1hereinshaJ I embrace not only express misl'epresentatiQn~, but
i.l1.~Qmi:m~presentations arising b)'yiJtue .of the co.nductofthe.holder of this certificate, including
actsofonlissions. By,.\'ayof illustration only, and without limitingthe s,cope of this subsection,
due cause as herein defined shall consistqfapy <term practice designated as un I a'l.,'fll I in sections
393(b)(l) through (b)(29) of the Fair Business Practices ,^.ct [<lund in O:cJ.:I./\. ~ I Q 1390. et
seq.
(bJ !'\n)thing to thecontrarYflo~'itbstnnding, if a health certificate is required for the opergtioq
of the business, a conditional Business TaJiCertificate maype issued Jor a period of sixty
(60)days, so as to allow compliance with the. rules and regulations of the county health
department; however, the applicant may AotcoQlmence operations afaR)' foodser\'ice
establishment, as that term is defined by.o.C.G.:\. ..~.'262 370? unless and uAtilitreceives n
health permitfromlhe county health department pursuanttoO.C.O~i\. ~ 26.2 371 . Uponissuflllce
of uvalid health permit by the.coullt)' .health dcpartmeAt, the conditional Business Tal,
Certificate shall automatically, by yiltue ofthissubscction, be cPl1ycrted into an unnual.Bllsiness
Tax Certificate under the terms .ofthis chapter, effective as ofthc dafeofits issuance.
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(c) The Commission shall proyide notice arid hearing before suspending or revoking an)'
Business Tax CCltificate.
(d) Where a Business Tax Certificate isreYoJ~~<l for cause by the COlmnission,.no certificate
shall b.e thereafter issued to suchholdcrfofa periodoftwelvc(l2) months [rom the da~eofsaid
revocation to engage in the type of business fDr'.vhich said c~rtifieate was issucd..and revoked
and. shall Hot be iSsued to allY person, firm or corporation or other emit)' which has ana.gent,
employee,..officcr..orstoekl101der of tl1efirm '.\'hose cenifieate '.'.as .reyolced for causcemployed
in a position of management or control of opcrationsof an integral part of its enterpr.ise, Or \"ho
aided and abetted in the viol<ition ofthe law or otherpractices resultingih said revocation for
cause of a BusinessTaJc Certificate. The period of hvelvc(12)l11onths shall run from the datl~ of
the revocation ofthe certifis:atc ortlla firm or entit)'with whol11sUcfl(l.~ent, employee, officecor
stockholder '?las associated. }\ stockholder shallbe defined to be 0:',\'111p& or having l~~control of
8,t leasuwenty (20) percell! oftha issued stock in the corporation whose certificate was revoked
for ca.use.
(e)^ Business Tax Certificate or an application for a Business 1"\lK C.ertificate under thisehtiptcr
may be denied, suspended or revoked 0111y for due cause as de.fined insubsectiORS (a)and (f)
hereof. ,'\Business Ta~~ Certificate may be denied, suspcndedor Je'loked onl)'aft~ra hearil'lg
before the COl11missionupolJ Prior ".rjtten notice to the applicant orholder ofthecettificateof
the time, place and purpose of such hearing and a statement of!hercason 'Nhythe i.lpplication
would be denied, s1).spended or revoked. Three (3) days notice shall be deemed reasonable, but
shorter 01' longer periods of notice. snail be authorized as fhe/\'1).gusta Richmond County
Commission may deem t1w circumstartcesjustify. Unless the circumstances othenvisejustif)',the
hearing shall be held no later than thirty (30) days after the. application is filed 'Nith the
supervisor of the bllsiness license pffjce,ot notice given 6fsusperisioll or re'.ocationhearing.
mDUe .cauSe for denial, suspension .01' reyocatibn of a Business noc Certificate shallcoflsist Of
the violation by the holder of same of any ]uv.sorordinances of the county, including the
pro,iisiorts herein, or violation of any state or federalla\v, .other than traffic Jaws.
Sec. 2-1-38. Probation, suspension. revocation or denial of a business tax certifica.te.
(a)Anvbusin~.havingabllSines.s tax certificate issued under this Ordinancemavhe nlaeedon
probation. and the busil1ess tax certificate may be susnendecl.. revokedand/ordenied by th~
AUQ:usta-Richmond CountvCornmission,rfter a findinlZ of due cause. Duecausefot th~
probation ora business. orthesusoension.revbcation ordeniaJ of a business<tax certificateshal I
includebutshall not be limited to. the'followinrr:
(I) Theannlicant or holder of the certificate has failed to obtainanv oaper ordoC\Jments
necessarY inoUrsua.nceof its bl.lsille.ss as mav bercauired bvanvofficc. agencvor dcbartmentof
Au!!Usta-RichmondCoul1tv. State of Geomia; or the United Statesundel" a.uthoritv of anvlaw.
ordinance Orresoluti()h ofAulZusta-Richmond Count\'. StateofGeor2:ia or United States.
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(2) Theaoplicant or holder of the certificate has supolied false information to any emolbvee of
1MJ:wsinesslicensc office. .
(3) Theaoj)Iicant or holder ofthecertifica1e intends to violate or has violatedanv.federal or state
law. or local ordinance or anvordinance or resolutionrellulating such business or intends to
violate any re/!1l1atiol1 made pursuant to authority granted for the DUroosCO[ reatilaHmr such.
business.
(4) The~olicant or holder of the certificate has failed to pavanvfee reauired underthis chaoter.
has failed to make a return or oava tax due to the tax commissioner. the State of Geonzia. the
Federal Government or hasother\Vise failed to comoly with the orovisions of this chanter.
(5) The applicant or holder Qf the certificate during the twelve (]2) orecedill!l months has
emmQed in misrepresentation of facts. whether throUllh advertisement or throt!llhanvform of
direct communication. oral or written. which is intended to mislead the public or anY batty with
whom the holder of the certificate deals in pursuance of the re!!isteredbusiness. The term
misreoresentation of fact as used herein shall embrace not only exoress misreoresentations. but
also misrepresentations arisiM by Virtueofthe conduct of the holder ofthiscertificate.includin!!"
acts of omissions. BY,vayOfJllustrationQnlv. and without limiting the s<;:ooe of this subsection:
due cause as herein defined shall consistof any actorbractice designated as unlawful in sections
393(b)(l) throullh (b){29) of the Fair Business. Practices Act found in O.C.G.A.1310...:1-390etseo.
(6) The awlicanLor holder of the certificate fails to adeauatelysuoervise ahd fnonitot the
conductof the.emolovees, batrons and others on the .subiectoremises. or on any prooertv owned
or leased bv the applicant orhdlder. includinslhut not limitedtooarkin~lotsand oarkimlareas.
or on any oarkinglots or areas which may be lawfully used by oatrons ofthe establishmentofthe
aoplicalltorholder. in order toorotect the safety and well-beine: ofthe Qeneral pJJJ:ili!; and of
thoseusimrthe premises. .
(7) WhenlLshall beorovenbeforethe License & Insocctibn Departmentthat there isa violation
ofa nuisance laws pursuanttoO.C.G.A 13&41-2-7 throullh 41-2-17 andAUGUSTA. GA. CODE 137-
2-1 etSeo.: or license-holders have been charged or convicted of a crime or ofmoralturoitude:
or when the health. morals. interests and convenience of the mlblic demand the susoensionof
such business tax certificate; .
(b) Anvthillll to the cbntrarvnotwithstandirifl. if a health certificate is required forthe ooeration
of the business. a conditional Business Tax Certificate mavb.e issued foraoeriod of sixty (60)
days. so as to allow compliaricewiththe.rulesand rellulations of the Aue:usta-Richmond County
Health Deoartment: however. the aDPlicant may not commence ooerations of any food service
establishment. as that term,s defined by O.e.G.A. &26-2-370. unless and until it receives .a
health permit from the county hea1thd~partment pursuant toO.C.G.A.&26-2-37 LUoonissuance
ofa.validhealth oermit.bv the Au!!"usta.;Richmond County Health. Department. .the conditional
Business Tax Certificateshallautomaticallv. bv virtue of this. subsection. be converted into an
anl1ualBu~'i TaxCertificateurider the terlTls of this chapter. effective as of the date orits
isslJance.
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tc) The Commission shall orovide notice and hearing before. the orobatioh. susoension or
revocatiohany Business Tax Certificate.
un Where a Business Tax Certificate is revoked for cause bvthe Commission.hocertificate
shall be thereafter issued to such holder for a oeriodof twelve (12) months from the date of said.
revocation to en!!al1ein the tvoe of business for which said certificate was issued and revoked
and shall not be issued to any oerson. firm or corooration Or other entity which hasana!!ent
emolovee. officer ot stockholder of the.firm whose certificate was revoked forcauseemoloved
in aoositionof manallemeht or controL of operations of an intel1ral Dart oiits entemrise, or who
aided and abetted in the violation of the law or other practices resulting. in said revocation fOr
cause of a BusinessTax Certificate. The.oeriodof twelve (12) months shall run from the date of
the revocation ofthe certificate ofthe firm or entity with vvholTIsuchaeent. emblovee;officer or
stockholder was associated. Astockhold~r shall be defined 10 own or having . the control of at
leasttwentv (20) percent oftheissuedstock in the corooratioh whose certificate was revoked for
cause.
(elA BusinessTax Certificateoran aoolicatiowfor a Business Tax Certificate under this chaoter
may be denied. susoended. revoked or olaced on Probation only for due cause as defined in
subsections (a) and (f) hereof. A Business Tax Certificate may be denied. suspended or revoked
only after a hearing before the Commission upon oriorwritten notice to the applicant or holder of
the certificate ofthetime;hlage.and.Dllrriose of such hearing and a statement oftbeteasoJ1 why
the application would be denied. suspended revoked or olaced on orobation. Three (3) days
notice shall be deemed rea~nable. but shorter or longer oeriods of notice shall be authorized as
the AUl1usta-Richmond County Commission may deem the circumstances iustify. Unless the
Circumstances othenviseiustifYJhenearii'H! shall be held no later thantbirty (30)davs aftel'the
aoolicationis filed with any supervisor of the business license office. Or notice given of
probation.susoensior1 .Of revocation hearin!!,
(n Due cause fot den ill!. suspension. probation onevocation of a Business Tax Certificate shall
kQJ1sistof the violation bvthe holder of same of any laws or ordinances of Au!!usta-Richmond
County. includinuthebrovisions herein, or violation of anv state Or federal law. other thantra'ffic
~, .
(9:) A Business Tax Certificate issued undetthis Ordihancemav be suspended bv the Augusta-
Richmond CountVCommissioO if the certificate-holder has been IJlaced on any term of
orobatibn. under TitleTwo. twice withinalwelve(J2l l110nth neriod.
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