§ 12-5. Professionals as classified in O.C.G.A. § 48-13-9(c)(1)—(18).

(a)

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 gross receipts combined with profitability ratios as set forth in section 12-4.

(2)

A fee per practitioner who is registered to provide the service 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 gross receipts of the business or practitioner. The per-practitioner fee includes each person in the business who qualifies and is registered or licensed as a practitioner under the state's regulatory guidelines. The practitioner's fee shall be in an amount as established by the City council from time to time.

(b)

Practitioners of professions and occupations authorized under this section are, but not limited to:

(1)

Architects.

(2)

Chiropractors.

(3)

Civil, mechanical, hydraulic or electrical engineers.

(4)

Dentists.

(5)

Embalmers.

(6)

Funeral directors.

(7)

Land surveyors.

(8)

Landscape architects.

(9)

Lawyers.

(10)

Marriage and family therapists, social workers, and professional counselors.

(11)

Optometrists.

(12)

Osteopaths.

(13)

Physicians.

(14)

Podiatrists.

(15)

Practitioners of physiotherapy.

(16)

Psychologists.

(17)

Public accountants.

(18)

Veterinarians.

(Ord. of 4-6-2006, exh. A(5.04.005); Ord. of 3-6-2014, § 5.04.005; Ord. of 2-2-2017(1) , §§ 1, 2)