HomeMy WebLinkAboutORD 7558 AMENDMENTS TO AUGUSTA, GEORGIA CODE - FINANCE AND TAXATION_ INCREASES IN THE ADMINISTRATIVE FEE, REGULATORY FEES, FAILURE TO SUBMIT REQUIRED DOCUMENTS FEES, AND OCCUPATION TAX SCHEDULE ORDINANCE NO. 55'g
AN ORDINANCE TO AMEND THE AUGUSTA, GEORGIA CODE TITLE 2, CHAPTER 1,
ARTICLE 1, SECTION 2-1-3(A)(B)(C)(D)ADMINISTRATIVE AND REGULATORY FEE STRUCTURE,
OCCUPATION TAX STRUCTURE, AND SECTION 2-1-4 (B) (2) A&B OCCUPATION TAX LEVIED,
RESTRICTIONS; SO AS TO INCREASE AND ESTABLISH THE ADMINISTRATIVE FEE,
REGULATORY FEES, FAILURE TO SUBMIT FEES, AND OCCUPATION TAX SCHEDULE; TO
PROVIDE AN EFFECTIVE DATE; TO REPEAL CONFLICTING ORDINANCES; TO WAIVE THE
SECOND READING AND FOR OTHER PURPOSES.
NOW, BE IT ORDAINED BY THE AUGUSTA, GEORGIA COMMISSION AND IT IS
HEREBY ORDAINED BY THE AUTHORITY OF SAME THAT THE OCCUPAITON TAX AND
ASSOCIATED FEES ARE AMENDED AS FOLLOWS:
SECTION 1. SECTIONS 2-1-3 (a)(b)(c)(d) OF AUGUSTA, GA. CODE, TITLE 2 CHAPTER 1, ARTICLE 1,
ARE HEREBY DELETED BY STRIKING THESE SETIONS IN ITS ENTIRETY; AND NEW SECTIONS 2-
1-3 (a)(b)(c)(d) ARE HEREBY INSERTED TO REPLACE THE REPEALED SECTIONS AS SET FORTH IN
"EXHIBIT A"HERETO.
SECTION 2. SECTIONS 2-1-4 (b)(2) a & b OF AUGUSTA, GA. CODE, TITLE 2 CHAPTER 1, ARTICLE 1,
ARE HEREBY DELETED BY STRIKING THESE SETIONS IN ITS ENTIRETY; AND NEW SECTIONS 2-
1-4 (b)(2)a &b ARE HEREBY INSERTED TO REPLACE THE REPEALED SECTIONS AS SET FORTH IN
"EXHIBIT A" HERETO.
Section 3. This ordinance shall become effective upon adoption.
Section 4. All ordinances or parts of ordinances in conflict herewith are hereby repealed.
Adopted this day of'Dec erralrvg(, 2016
ovvt a .
Hardie Davis,
ai As its Mayor. :r
12/2514
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Atte t: ",,/ l
Lend J. Be 'f`:
CERTIFICATION
The undersigned Clerk of Commission, Lena J. Bonner, hereby certifies that the foregoing Ordinance was duly
adopted by the Augusta, Georgia Commission on ,2016 and that such Ordinance has not been
modified or rescinded as of the date hereof and the undersigned further certifies that attached hereto is a true copy
of the Ordinance which was approved and adopted in the foregoing meeting(s).
Lena J. Bonner, Clerk of Commission
Published in the Augusta Chronicle.
Date: \'(Uq Si 2011
First Reading laeC-ecrk)-ex' U t 2011.0
Second Reading (Waive Second Reading)
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EXHIBIT A
Sec. 2-1-3. Administrative and regulatory fee structure; occupation tax structure.
a. A non-prorated,nonrefundable administrative fee of one hundred and ten dollars ($110.00) 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 be
amended from time to time:
Adult Entertainment Establishments $3,830.00 per year
Adult Entertainment(live) $155.00 per day
Amusement Parks $770.00 per year
Arcades $385.00 per year
Craft Show Promoters $460.00 per year
Dance Halls $155.00 per year
Entertainment Venue: $385.00 per year
Flea Markets
1 through 10 rental spaces $460.00 per year
11 or more rental spaces $770.00 per year
Fortune Tellers $770.00 per year
Going Out of Business Sales $155.00 per 90 days
(May be renewed for 60 days) $155.00 per 60 days
Hybrid Restaurant $550.00 per year
Second Hand Goods $155.00 per year
Street Vendors $55.00 per day
Temporary and Transient Vendors $195.00 per day
Wreckers $40.00 per year
Taxicabs $40.00 per year
Limousines $40.00 per year
Vending Machines (per machine) $10.00 per year.
Salvage Yards $350.00 per year
d. Failure to file tax return: a non-prorated, nonrefundable administrative fee shall be charged on all
businesses and occupation tax accounts that fail to file with the Planning&Development
Department the tax return as provided for in § 2-1-21 (a) (b) of the Augusta-Richmond County
Code. The fee shall be as follows:
Previously Reported Gross Revenue Administrative Fee
$1 - $30,000 $30.00
$30,001 - $100,000 $55.00
$100,001 - $300,000 $110.00
$300,001 - $750,000 $165.00
$750,001 - $2,000,000 $220.00
$2,000,001 - $6,000,000 $275.00
$6,000,001 - $10,000,000 $330.00
$10,000,001 - $15,000,000 $385.00
$15,000,001 —AND OVER $550.00
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Professionals
$400 Flat Fee $110.00
Sec. 2-1-4. Occupation tax levied; restrictions.
(b)(2) Profitability ratios in combination with gross receipts.
a. The tax rate will be determined by profitability ratios in combination with gross receipts for each
business, trade,profession, or occupation in Augusta-Richmond County shall be as follows and will be
developed and updated from time to time by the Director of Planning&Development.
Tax Class; Original Tax Rate Relationship Between Tax Classes
Class 1 1.00
Class 2 1.33
Class 3 1.67
Class 4 2.00
Class 5 2.33
Class 6 2.67
b. The business tax amounts, exclusive of regulatory fees, for the various gross receipt brackets or
ranges by tax class are shown below:
Occupation Tax Schedule December 2016
(Includes$110 Administrative Fee)
Class 1 Class 2 Class 3 Class 4 Class 5 Class 6
Prop Prop Prop Prop Prop Prop
BRACKET GROSS RECEIPTS tax/w tax/w tax/w tax/w tax/w tax/w
admin admin admin admin admin admin
1 $1- $30,000 $113 $113 $115 $115 $116 $116
2 $30,001-$100,000 $121 $124 $127 $132 $135 $138
3 $100,001-$200,000 $135 $142 $151 $161 $168 $178
4 $200,001-$300,000 $151 $165 $181 $194 $207 $223
5 $300,001-$500,000 $178 $198 $223 $245 $266 $290
6 $500,001-$750,000 $216 $249 $285 $319 $355 $391
7 $750,001-$1,000,000 $258 $306 $355 $403 $454 $502
8 $1,000,001-$2,000,000 $362 $446 $531 $614 $699 $783
9 $2,000,001-$4,000,000 $614 $783 $951 $1,120 $1,289 $1,457
10 $4,000,001-$6,000,000 $951 $1,234 $1,513 $1,793 $2,074 $2,353
11 $6,000,001-$8,000,000 $1,285 $1,681 $2,074 $2,467 $2,859 $3,253
12 $8,000,001-$10,000,000 $1,625 $2,130 $2,635 $3,141 $3,646 $4,150
13 $10,000,001-$12,000,000 $1,962 $2,578 $3,196 $3,814 $4,432 $5,048
14 $12,000,001-$15,000,000 $2,383 $3,141 $3,899 $4,656 $5,414 $6,171
15 $15,000,001-$20,000,000 $3,057 $4,037 $5,021 $6,002 $6,983 $7,968
16 $20,000,001-$30,000,000 $4,318 $5,722 $7,125 $8,529 $9,931 $11,335
17 $30,000,001-AND OVER $6,002 $7,968 $9,931 $11,896 $13,860 $15,824
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A