§ 10-8. Professionals as classified in O.C.G.A. § 48-13-9(c), paragraphs (1) through (18).

Practitioners of professions as described in O.C.G.A. § 48-13-9(c)(1) through (18) 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 10-4.

(2)

A fee per practitioner will be developed and updated from time to time by the mayor and city council for those licensed to provide the service, such tax to be paid at the practitioner's office or location. The per practitioner fee applies to each person in the business who qualifies as a practitioner under the state's regulatory guidelines and framework.

(3)

This election is to be made on an annual basis and must be done by January 1st of each year.

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