HomeMy WebLinkAboutORD 7216 AMEND ARC CODE SECTION 2-1-3(a)(b)c() ORDINANCE NO. _7216
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 eighty -eight 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
11 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:
TAX
BRACKET GROSS RECEIPTS 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 four hundred dollars ($400.00) 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 21 day of December ° 4i D ''
AUGUSTA - RICHMOND COUNTY COMMISSION - A .
\32 :: � o t
As its Mayor r �' .r 2 ,k of
First Reading: TIP C` Wb P r 7, 2010 Second Reading. " '`� �7- 4: 21 �� 010
N. r p E �OR�