§ 12-3. Administrative and transfer fee structure; regulatory fee levied; fees separate from taxes.

(a)

A non-prorated, nonrefundable administrative fee shall be required on all occupation tax accounts for the initial start up, renewal or reopening of those accounts. The administrative fee shall be in an amount as established by the City council from time to time.

(b)

A transfer fee not to exceed $20.00 may be imposed for the transfer of an occupation tax certificate.

(c)

A regulatory fee is imposed as provided under O.C.G.A. §§ 48-13-8 and 48-13-9 on applicable businesses. A regulatory fee should cover the approximate cost of any regulatory function and may not be used as a revenue-raising tool. A regulatory fee may not include an administrative fee.

(d)

Occupation taxes are levied as hereinafter provided, and are separate from administrative or regulatory fees.

(Ord. of 4-6-2006, exh. A(5.04.003); Ord. of 3-6-2014, § 5.04.003; Ord. of 2-2-2017(1) , §§ 1, 2)