§ 10-2. Construction of terms; definitions.

(a)

Whenever the term "City of Thomson" is used herein, such term shall be construed to mean "Thomson, Georgia"; whenever the term "city" is used herein, it shall be construed to mean "Thomson, Georgia."

(b)

As used in this chapter, the term:

(1)

Location of office shall not include a temporary worksite which serves a single customer or project.

(2)

Occupation tax means a tax levied on persons, partnerships, corporations or other entities for engaging in an occupation, profession or business for revenue raising purposes.

(3)

Regulatory fees means payments, whether designated as license fees, permit fees or by another name, which are required by a local government as an exercise of its police power and as a part of or as an aid to regulation of an occupation, profession or business. The amount of a regulatory fee shall approximate the reasonable cost of the actual regulatory activity performed by the city. A regulatory fee may not include an administrative fee. Development impact fees as defined by Paragraph 8 of O.C.G.A. § 36-71-2 or other costs or conditions of zoning or land development are not regulatory fees.

(4)

Person wherever used in this chapter shall be held to include sole proprietors, corporations, partnerships or any other form of business organization.

(5)

Practitioner of profession or occupation is one who by state law requires state licensure regulating such profession or occupation.

(6)

Practitioners of professions and occupations shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.

(Ord. No. 482, 12-19-94)

Cross reference

Definitions and rules of construction generally, § 1-2.