§ 10-4. Occupation tax levied; restrictions.

(a)

An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices within the corporate limits of the City of Thomson, Georgia and upon the applicable out-of-state businesses with no location or office in Georgia pursuant to O.C.G.A. § 48-13-7 based upon the following criteria:

(1)

The number of employees of the business or practitioner employed during the fourth quarter of the calendar year. The fractional working times of part-time employees are combined and rounded to provide a more accurate estimate of full-time equivalent employees. The owner and any family members working for the business, whether paid or not, should be included in this count.

(b)

Occupation tax schedule. The tax rate determined by number of employees for each business, trade, profession, or occupation will be developed and updated from time to time by the mayor and city council.

(c)

(1)
No business or practitioner shall be required to pay more than one occupation tax for each of its locations.

(2)

The city shall not require an occupation tax from those real estate brokers, agents or companies whose offices are located outside the city and sell property inside the limits of the city.

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