§ 10-26. Professionals as classified in state law.
Practitioners of professions as described in O.C.G.A. § 48-13-9(c)(1) through (22) shall elect as their entire occupation tax one of the following:
(1)
The occupation tax based on number of employees as set forth in section 10-22; or
(2)
A fee, to be kept and maintained by the clerk, per practitioner who is licensed to provide the service; such tax is to be paid at the practitioner's office or location; provided, however, that a practitioner paying according to this subsection shall not be required to provide information to the local government relating to the number of employees 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.
This election is to be made on an annual basis and must be done by January 1 of each year.
(Ord. No. OA-2011-05, 6-6-2011)