Chapter 26
BUSINESSES*

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Cross references: Alcoholic beverages, ch. 6; amusements and entertainments, ch. 10; taxation, ch. 78; utilities, ch. 86; vehicles for hire, ch. 90; C-1 light commercial district, app. A, art. IV, § 18; C-2 heavy commercial district, app. A, art. IV, § 19; C-P commercial professional, app. A, art. IV, § 20; I-1 industrial district, app. A, art. IV, § 21; I-2 heavy industrial district, app. A, art. IV, § 22.

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Article I. In General

Sec. 26-1. Outside storage of used property.

Secs. 26-2? 26-30. Reserved.

Article II. Occupation Taxes and Regulatory Fees

Sec. 26-31. Registration required; issuance of business registration certificate.

Sec. 26-32. Duty to keep information current.

Sec. 26-33. Definitions.

Sec. 26-34. Fee/tax structure.

Sec. 26-35. Levied; restrictions.

Sec. 26-36. Payment by business with no location in the state.

Sec. 26-37. Separate businesses.

Sec. 26-38. Election of tax by practitioners of professions.

Sec. 26-39. Governmental practitioners.

Sec. 26-40. Businesses operated for charitable purposes.

Sec. 26-41. When due and payable; transacting business when delinquent.

Sec. 26-42. Purpose and scope.

Sec. 26-43. Businesses not covered.

Sec. 26-44. Inapplicability.

Sec. 26-45. Allocation of employees of businesses with multiple locations.

Sec. 26-46. Registration required; failure to obtain; false information.

Sec. 26-47. Reserved.

Sec. 26-48. Violation; penalty.

Sec. 26-49. Business inspector.

Sec. 26-50. Levy determination; filing of returns.

Sec. 26-51. Payment by newly established businesses.

Sec. 26-52. More than one place of business.

Sec. 26-53. Filing of return showing actual full-time equivalent employees during calendar year; overpayment/underpayment.

Sec. 26-54. Returns confidential.

Sec. 26-55. Inspection of books and records.

Sec. 26-56. Revocation of certificate.

Sec. 26-57. Failure to comply.

Sec. 26-58. Execution for delinquency.

Sec. 26-59. Enforcement.

Sec. 26-60. Amendments; repeal.

Sec. 26-61. Application to prior ordinance.

Sec. 26-62. Amendments.

Sec. 26-63. Public hearing required before tax increase.

Sec. 26-64. Option to establish exemption or reduction.

Sec. 26-65. Controlling provisions.

Sec. 26-66. Certificate transferability.

Sec. 26-67. Compliance with other ordinances and laws; renewal of certificate.

Sec. 26-68. Regulatory fees.

Secs. 26-69? 26-100. Reserved.

Article III. Firearms

Sec. 26-101. Sale.

Sec. 26-102. False information by purchaser.

Sec. 26-103. False information by seller.

Secs. 26-104? 26-135. Reserved.

Article IV. Pawnshops

Sec. 26-136. Definitions.

Sec. 26-137. License.

Sec. 26-138. Application.

Sec. 26-139. Felony convictions.

Sec. 26-140. Records to be kept; inspection by law enforcement officers.

Sec. 26-141. Daily report to police; fingerprints.

Sec. 26-142. Hours of operation.

Sec. 26-143. Holding period.

Sec. 26-144. Violation; penalty; revocation of license.

Secs. 26-145? 26-175. Reserved.

Article V. General Contractors

Sec. 26-176. License.

ARTICLE I.
IN GENERAL

Sec. 26-1. Outside storage of used property.

It shall be unlawful for any secondhand dealer to store used property out of doors on public or private property overnight. As used in this section, a "secondhand dealer" is any person who buys or receives used property for the purpose of resale, other than motor vehicles or motor vehicle parts which are still capable of being used for the purpose for which they were originally intended.

(Ord. of 2-21-1994, § I(B))

Secs. 26-2? 26-30. Reserved.

ARTICLE II.
OCCUPATION TAXES AND REGULATORY FEES*

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State law references: Business and occupation taxes, O.C.G.A. § 48-13-1 et seq.

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Sec. 26-31. Registration required; issuance of business registration certificate.

(a) All persons conducting business from a location within the city shall first register with the city. Upon payment by the business of the required occupation tax or regulatory fee, and complying with the provisions of this article, the city shall issue a business registration certificate to the business. Each person engaged in any business, trade, profession or occupation within the city limits, whether with a location in the city or in the case of an out-of-state business, with no location in the state exerting substantial efforts within the state pursuant to O.C.G.A. § 48-13-7, shall pay an occupation tax for such business, trade, profession or occupation. If the taxpayer has no permanent business location in the city, such business tax registration shall be shown to the city manager, his designee or any police officer of the city, upon request.

(b) The business registration of each business operated in the city shall identify the dominant line of business that the business conducts.

(c) Each person who is licensed under O.C.G.A. Title 43 of the state license examining boards shall provide evidence of proper and current state licensure before the city registration may be issued.

(d) Any business required to obtain health permits, bonds, certificates of qualification, certificates of competency or any other regulatory matter shall first, before the issuance of a city business registration, show evidence of such qualification.

(e) Any business required to submit an annual application for continuance of such business shall do so before the registration is issued.

(Ord. of 12-4-1995, § I; Ord. of 4-6-1998, § I)

Sec. 26-32. Duty to keep information current.

Any business required by this article to register his business shall notify the city manager, in writing, within 30 days, of the following:

(1) Any change of address of the business, in which case the same occupation tax certificate shall be valid at the new business location;

(2) Any change of ownership of the business, in which case the transfer shall be treated as the termination of one business and the establishment of a new business for the purpose of this article;

(3) The termination of any business.

(Ord. of 12-4-1995, § I)

Sec. 26-33. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Administrative fee means a component of an occupation tax which approximates the reasonable cost of handling and processing of such tax.

Business means any person, corporation, partnership or other legal entity which exerts substantial efforts within the city, engages in, causes to be engaged in and/or represents or holds out to the public to be engaged in any occupation or activity with the object of gain or benefit, either directly or indirectly.

Business location means the physical location of a business. This definition shall include any structure or vehicle where a business, profession or occupation is conducted, but shall not include a temporary or construction work site which serves a single customer or project, or a vehicle used for sales or delivery by a business or practitioner of a profession. A temporary work site which serves multiple customers is included in this definition, and any business operating at such location is subject to the requirements of this article. For the purposes of this article, a separate location shall exist if there is a separation of buildings of a business by the property of another, not including public streets.

City means the City of Pooler, Georgia.

Dominant line means the type of business that the greatest amount of income is derived from within a multiple-line business.

Employee means an individual whose work is performed under the direction and supervision of the employer and whose employer withholds FICA, federal income tax or state income tax from such individual's compensation or whose employer issues to such individual, for purposes of documenting compensation, a form I.R.S. W-2, but not a form I.R.S. 1099.

Engaged in business means the doing or performing of any act of selling any goods or services, or soliciting business or offering any goods or services for sale primarily in an attempt to make a profit, including selling or performing services of the character of a wholesaler or retailer, or being involved in any of the functions performed as a manufacturer, or renting real or personal property, which are performed either as an owner, operator or agent of any business, trade, profession or occupation within the city.

Manufacturing means a person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or commercial use any articles, substances or commodities, including, but not limited to, the following:

(1) Materials upon which commercial activities have been applied by hand or machinery so that as a result thereof a new substance of trade or commerce is produced;

(2) The production or fabrication of special or custom-made articles;

(3) The slaughtering, packing, aging, curing, preserving, canning, preparing and freezing of fresh foods, fruits, vegetables and meats.

Nonprofit organization means an organization which is formed for a purpose not involving pecuniary remuneration, directly or indirectly, to its shareholders or members as such. Such organizations encompass those which are truly altruistic as well as those whose aid is limited to its membership. (See Internal Revenue Code § 501.)

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.

Person includes sole proprietors, corporations, partnerships, nonprofits or any other form of business organization.

Practitioner of profession or occupation means one, who by state law, requires state licensure regulating such profession or occupation. Practitioner of profession and occupation shall not include a practitioner whose is an employee of a business if the business pays an occupation tax.

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 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 O.C.G.A. § 36-71-2(8), or other costs or conditions of zoning or land development, are not regulatory fees.

Retailer means a person who sells to consumers or any other person for any purpose other than for resale any tangible personal property.

Services means the accommodating or performing of a duty or work by a person utilizing time or talents for direct or indirect remuneration.

Wholesaler means a person who sells to jobbers or to persons other than consumers any tangible personal property.

(Ord. of 12-4-1995, § I)

Cross references: Definitions generally, § 1-2.

Sec. 26-34. Fee/tax structure.

(a) A nonprorated, nonrefundable administrative fee as set forth in the schedule of fees and charges shall be required on all business and occupation tax accounts for the initial start-up, renewal or reopening of such accounts.

(b) A regulatory fee will be imposed as set forth in O.C.G.A. § 48-13-9(b) on appropriate businesses. A regulatory fee may not include an administrative fee.

(c) The regulatory fee schedule for persons in occupations and professions is set forth in section 26-68.

(Ord. of 12-4-1995, § I)

Sec. 26-35. 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 in the corporate limits of the city, and upon the applicable out-of-state businesses with no location or office in the state, pursuant to O.C.G.A. § 48-13-7, based upon the following criteria:

(1) The number of employees of the business or practitioner shall be determined as follows:

a. By adding the total number of hours worked during the preceding calendar year by all employees and dividing that total by 2,080 (40 hours per week times 52 weeks), and rounding the result to the nearest whole number (0.5 or greater would be rounded up; less than 0.5 would be rounded down).

b. Employees whose total number of hours worked are not available, such as salaried employees, shall be calculated at a rate of 40 hours per week. An alternate method may be used which would provide an accurate count of full-time equivalent employees in businesses where it can be shown that calculation by this method would be impractical. Any alternate method is subject to the approval of the city manager.

(b) The occupation tax levied in this section shall be based on the number of full-time equivalent employees of the business or practitioner determined by reference to the following tax table:

TAX TABLE

(c) Limiting provisions.

(1) The city shall not require the payment of more than one occupation tax for each location that a business or practitioner shall have.

(2) The city shall not require an occupation tax on those employees that were taxed by an occupation tax in other localities or states, provided that those businesses were taxed in full compliance with O.C.G.A. § 48-13-7 and O.C.G.A. § 48-13-14. Upon request by any city official, including, but not limited to, personnel of the city manager's office, finance department and building inspection department, the operator of a business shall be required to provide proof that the business was taxed pursuant to O.C.G.A. § 48-13-7 and O.C.G.A. § 48-13-14.

(3) An occupation tax shall not be levied in any other manner except as described in this section.

(Ord. of 12-4-1995, § I)

Sec. 26-36. Payment by business with no location in the state.

(a) For out-of-state businesses with no location in the state, occupation taxes apply to the employees of the business which are reasonably attributed to sales or services in the state.

(b) The assessment of an occupation tax is imposed on those businesses and practitioners of professions with no location or office in the state if the business' largest dollar volume of business in the state is in the city, and the business or practitioner:

(1) Has one or more employees or agents who exert substantial efforts within the jurisdiction of the city for the purpose of soliciting business or serving customers or clients; or

(2) Owns personal or real property which generates income and which is located within the jurisdiction of the city.

(Ord. of 12-4-1995, § I)

Sec. 26-37. Separate businesses.

Where a person conducts business at more than one store or place, each store or place shall be considered a separate business for the purpose of occupation tax.

(Ord. of 12-4-1995, § I)

Sec. 26-38. Election of tax by practitioners of professions.

Practitioners of professions as described in O.C.G.A. § 48-139(c)(1)? (18) shall elect one of the following as their entire occupation tax:

(1) The occupation tax based on the number of employees.

(2) A fee of $400.00 per practitioner who is licensed to provide the service which tax shall be paid at the practitioner's office or location. The per practitioner fee shall include all persons in the business who qualify as a practitioner under the state's regulatory guidelines and framework.

(Ord. of 12-4-1995, § I)

Sec. 26-39. Governmental practitioners.

Any practitioner whose office is maintained by and who is employed in practice exclusively by the United States, the state, a municipality or county of the state, instrumentalities of the United States, the state or a municipality or county of the state, shall not be required to obtain a license or pay an occupation tax for such practice.

(Ord. of 12-4-1995, § I)

Sec. 26-40. Businesses operated for charitable purposes.

No business on which a business registration or occupation tax is levied by this article shall be exempt from such registration or tax on the grounds that such business is operated for a charitable purpose, unless 80 percent or more of the entire proceeds from such business are devoted to such purpose.

(Ord. of 12-4-1995, § I)

Sec. 26-41. When due and payable; transacting business when delinquent.

(a) Each business tax shall be for a calendar year unless otherwise specifically provided. The registration and occupation tax shall be payable January 1 of each year should the tax imposed by this article remain due and unpaid for 90 days from the due date, the person liable for the tax shall be subject to and pay a penalty of ten percent of the tax due and an additional penalty of 1.5 percent of the occupation tax for each additional month or fraction thereof of delinquency. On any new profession, trade or calling the registration and tax shall be payable within 30 days after the commencement of the business and a ten percent delinquency penalty shall be imposed if not paid within 60 days after the commencement of the business. The business registration certificate shall be issued by the city clerk. If any person, firm or corporation whose duty it is to obtain a business registration certificate shall, after such registration or occupation tax becomes delinquent, transact or offer to transact in the city any of the kind of professions, trades or callings specified in this article without having first obtained such business registration certificate, such offender shall, in addition to remedies provided in this section, upon conviction, be punished as set forth in section 26-48.

(b) The penalties prescribed in this section shall be in addition to all other penalties, civil and criminal provided in this article, and shall have the same lien and priority as the occupation tax to which the penalty is applied.

(Ord. of 12-4-1995, § I; Ord. of 4-6-1998, § II)

Sec. 26-42. Purpose and scope.

With respect to professions as set forth in O.C.G.A. § 48-13-9(c), the tax levied in this article is for revenue purposes only and is not for regulatory purposes, and the payment of the tax is not a condition precedent to the practice of any such profession. The occupation tax applies to those businesses and occupations which are covered by the provisions of O.C.G.A. §§ 48-13-5? 48-13-26. All other applicable businesses and occupations are taxed by the local government pursuant to the pertinent general and/or local law and ordinance.

(Ord. of 12-4-1995, § I; Ord. of 4-6-1998, § III)

Sec. 26-43. Businesses not covered.

The following businesses are not covered by the provisions of this article, but may be assessed an occupation tax or other type of tax or fee pursuant to the provisions of other general, special or local laws of the state or ordinances of the city:

(1) Those businesses regulated by the state Public Service Commission.

(2) Those electrical service businesses organized under O.C.G.A. tit. 46, ch. 3.

(3) Any farm operation for the production from or on the land of agricultural products, but not including agribusiness.

(4) Cooperative marketing associations governed by O.C.G.A. § 2-10-105.

(5) Insurance companies governed by O.C.G.A. § 33-8-8.

(6) Motor common carriers governed by O.C.G.A. § 46-7-15.

(7) Those businesses governed by O.C.G.A. § 48-5-355.

(8) Agricultural products and livestock raised in the state governed by O.C.G.A. § 48-5-356.

(9) Established churches, religious, charitable, civic and fraternal organizations chartered or operated as nonprofit organizations and which are not engaged in daily selling of goods or services to the public in competition with persons taxed by virtue of the provisions of this article.

(10) Disabled veterans and blind persons with proof of exemption under O.C.G.A. § 43-12-1.

(11) Depository financial institutions governed by O.C.G.A. § 48-6-93.

(12) Facilities operated by a charitable trust governed by O.C.G.A. § 48-13-55.

(13) Any person engaging in casual or isolated activity and commercial transactions, where such involve personal assets and are not an occupation for the individual.

a. This exemption shall apply to persons or nonprofit organizations conducting yard/garage sales at a private residence or at a commercial location with an occupancy permit and with permission of the property owner, not exceeding two events per year. Notwithstanding the provision of this subsection, permit requirements, if any, of this Code, including clean up deposits, must be complied with.

b. This exemption shall apply to persons renting a maximum of five personally owned residences within the state.

The city may require any business claiming not to be covered by the provisions of this article to provide specific and detailed evidence showing such noncoverage.

(Ord. of 12-4-1995, § I)

Sec. 26-44. Inapplicability.

The occupation tax is not levied upon any part of a business where such levy is prohibited or exempted by the laws of the state or of the United States.

(Ord. of 12-4-1995, § I)

Sec. 26-45. Allocation of employees of businesses with multiple locations.

For those businesses which have multiple locations inside and outside the city where the number of employees can be allocated to each location, the number of employees used to determine the occupational tax assessed will be those employees attributed to each city location. If the number of employees attributed locally cannot be determined in those businesses with multiple locations, the total number of employees will be divided by the total number of locations in the city and elsewhere, and allotted to those locations. Upon request, the business or practitioner with a location or office situated in more than one jurisdiction shall provide to the city information:

(1) Necessary to allocate the number of employees of the business or practitioner; and

(2) Relating to the allocation to the business' or practitioner's number of employees by other local governments.

(Ord. of 12-4-1995, § I)

Sec. 26-46. Registration required; failure to obtain; false information.

(a) All persons subject to the occupation tax provided in this article shall be required to take out the necessary registration for such business prescribed in this article, and in default thereof, the officer or agent soliciting for or representing such persons shall be subject to the same penalty as other persons who fail to obtain a certificate. Every person commencing business in the city after January 1 of each year shall likewise obtain the registration provided for in this section before commencing such business, and any person transacting, or offering to transact in the city, any of the kinds of businesses, trades, professions or occupations without first having obtained such registration shall be subject to penalties provided in this article and, upon conviction, shall be punished as provided in section 26-48.

(b) It shall be unlawful for the owner, proprietor, manager, executive officer or employee of any business coming within the provisions of this article, to make a false registration for such business, or to give or file, or direct the giving or filing, of any false information with respect to the occupation tax due under the provisions of this article or upon which any occupation tax due under the provisions of this article is based.

(Ord. of 12-4-1995, § I)

Sec. 26-47. Reserved.

Sec. 26-48. Violation; penalty.

Any person violating any provision of this article shall, upon conviction, be punished as provided in section 1-12, except that any person whose qualification to practice their profession is determined by the general laws of the state, and who fails to pay an occupation tax as provided in this article, shall only be subject to the provisions of section 26-41. Each day of a violation shall be considered a separate offense.

(Ord. of 12-4-1995, § I)

Sec. 26-49. Business inspector.

The city manager and his duly designated officers and inspectors or his successors shall be classified as business inspectors with full subpoena and arresting powers in conjunction with any violation pertaining to this article. The city manager shall administer and enforce the provisions of this article for the levy, assessment and collection of penalties imposed in this article. In carrying out the responsibilities under this article, the city manager shall have the duty to:

(1) Prepare and provide the necessary forms for registration of a business, and for the submission of required information as may be necessary to properly administer and enforce the provisions of this article;

(2) Issue to each person an occupation tax certificate within a reasonable time after the payment of the occupation tax assessed and levied in this article; provided, however, where under other ordinances of the city, permits, certifications and compliance with the enumerated conditions are required for the operation of the business, the city manager shall not issue such certificate until the applicant exhibits to the city manager such obtained permits, certifications and compliances;

(3) Audit periodically, and when deemed necessary by the city manager, the books and records of the businesses subject to the provisions of this article, and to require the submission of such additional information as may be necessary in order to correctly determine the amount of the occupation tax due and to ensure the collection of such tax; and

(4) Make and publish reasonable rules and regulations not inconsistent with this article or other laws of the city and the state or the constitution of this state for the administration and enforcement of the provisions of this article and the collection of the occupation tax and fees set forth in this article.

(Ord. of 12-4-1995, § I)

Sec. 26-50. Levy determination; filing of returns.

(a) All occupation taxes levied by this article are levied on the number of employees during the calendar year; however, for the convenience of both the city and the taxpayer, those businesses subject to the occupation tax levied in sections 26-35 and 26-38 shall, on or before the times set forth in subsection (b) of this section, file with the city manager the returns specifically provided for in this article, showing the number of full-time equivalent employees of such business during the preceding calendar year. This return shall be used as an estimate for making payments on the occupation tax for the current calendar year, the actual and final amount of tax levied for the number of employees in a current calendar year to be paid in accordance with a final return to be made after the termination of the year, in accordance with the procedure set forth in this section.

(b) The owner, proprietor, manager or secretary officer of the business subject to the occupation tax for the current calendar year shall, at the end of the preceding year, and on or before January 31 of the current calendar year, file with the city manager, on a form furnished by the city manager, a signed return setting forth the number of full-time equivalent employees of such business for the preceding calendar year to be used as an estimate of the full-time equivalent employees for the current year. (Example: The return calendar year 1996 shall include the number of full-time equivalent employees for calendar year 1995.)

(c) Where a business subject to the occupation tax for the calendar year has been conducted for only a part of the preceding year, the number of full-time equivalent employees for such part year shall be set forth in the return. Such return shall also show a figure putting the full-time equivalent employees for such part of a year on an annual basis, which figure shall bear the same ratio to the number of employees for such part year as the full year bears to such part year. Such figure shall be used as the estimate of the number of full-time equivalent employees of the business for the current calendar year.

(d) If any person fails to make a return, the city manager may make an estimate of the number of full-time equivalent employees of the business. The estimate shall be made for the period in respect to which the person failed to make the return and shall be based upon any information which is or may come into the possession of the city manager.

(1) The city manager or his designee shall give to the business operator written notice of his determination. The notice may be served personally or by mail; if by mail, such service shall be addressed to the business operator at his address as it appears in the records of the city manager. Service by mail is complete when such notice is delivered by certified mail with a receipt signed by the addressee.

(2) The amount of the determination shall bear interest and penalty as required in section 26-55.

(Ord. of 12-4-1995, § I)

Sec. 26-51. Payment by newly established businesses.

In the case of a business subject to occupation tax for a calendar year which was not conducted for any period of time in the corporate limits of the city in the preceding year, the owner, proprietor, manager or executive officer of the business liable for the occupation tax shall estimate the number of full-time equivalent employees from the commencing date to the end of the calendar year and such tax shall be paid as provided in section 26-41. The estimate shall be, at a minimum, the number of full-time equivalent employees which will be employed when the business begins operation. Businesses beginning operation after July 1 of any calendar year shall pay a prorated business tax of 50 percent of the tax which would be due on an annual basis.

(Ord. of 12-4-1995, § I)

Sec. 26-52. More than one place of business.

Where a business is operated at more than one place, the number of employees of each location will be entered on a separate occupation tax return on a form to be furnished by the city.

(Ord. of 12-4-1995, § I)

Sec. 26-53. Filing of return showing actual full-time equivalent employees during calendar year; overpayment/underpayment.

(a) After the end of each year, and on or before April 1 of the succeeding year, the owner, proprietor, manager or executive officer of the business liable for the occupation tax levied for the year, shall file with the city manager, on a form furnished by the city manager, a signed return setting forth the number of full-time equivalent employees of such business during the calendar year.

(b) If the amount of the occupation tax due for the preceding year based on the return provided for in this section, and on the rate of the tax provided for in this article, exceeds the amount of occupation tax therefore paid by the business based on the estimate filed pursuant to section 26-50, the difference in the amounts shall be due and payable by the taxpayer to the city by January 31 of the current year and shall be delinquent if not paid on or before such date.

(c) If the amount of the occupation tax due for the preceding year based on the return provided for in this section, and on the rate of the tax provided for in this article, is less than the amount of occupation tax therefore paid by the business based on the estimate filed pursuant to section 26-50, the difference in the amounts shall be refundable by the city to the taxpayer; or, if the business continues to be conducted in the city during the current year, such difference in amounts may be credited by the city on the amount of occupation tax to be paid to the city by the business for the current year.

(Ord. of 12-4-1995, § I)

Sec. 26-54. Returns confidential.

Except in the case of judicial proceedings or other proceedings necessary to collect the occupation tax levied in this article, it shall be unlawful for any officer, employee, agent or clerk of the city, or any other person, to divulge or make known in any manner any information, other than the number of employees and tax paid, provided for the purpose of auditing the amount of occupation tax required to be paid under this article. Such information shall be confidential and open only to the officials, employees, agents or clerks of the city using such information for the purpose of this occupation tax levy and the collection of the tax. Independent auditors or bookkeepers employed by the city shall be classed as agents of the city. Information provided by a business or practitioner may be disclosed to the governing authority of another local government for tax purposes.

(Ord. of 12-4-1995, § I)

Sec. 26-55. Inspection of books and records.

The city manager, through his officers, agents, employees or representatives, may inspect the books of a business for which returns are made. The city manager and/or the director of the finance department, or their designees, shall have the right to inspect the books or records for the business of which the return was made in the city, and upon demand of the city manager and/or the director of the finance department, or their designees, such books or records shall be submitted for inspection by a representative of the city within 30 days. Failure of submission of such books or records within 30 days shall be grounds for revocation of the tax certificate currently existing to do business in the city. Adequate records shall be kept in the city for examination by the city manager and/or the director of the finance department, or their designees, at their discretion. If, after examination of the books or records, it is determined that a deficiency occurs as a result of under-reporting, a penalty of ten percent of the deficiency and an additional one percent of the deficiency for each month or fraction thereof that the deficiency was due and unpaid shall be assessed.

(Ord. of 12-4-1995, § I)

Sec. 26-56. Revocation of certificate.

Except for a person whose qualifications to practice their profession is determined by the general laws of the state, the failure of any business to pay the occupation tax, or any part thereof, before it becomes delinquent, or upon failure to permit inspection of its books as provided in section 26-55, any business tax certificate granted by the city under this article permitting the owner of such business to do business in the city for the current year, shall be ipso facto revoked. No new business tax certificate shall be granted by the city for the operation of a business for which any part of the occupation tax, at that time, is unpaid, or to a person who has failed to submit adequate records as requested by the city manager in accordance with provisions set forth in section 26-55.

(Ord. of 12-4-1995, § I)

Sec. 26-57. Failure to comply.

Any person, their manager, agent or employee, whose does business in the city after the certificate for such business has been revoked; any person, their manager, agent or employee, who is required to make returns showing the amount of full-time equivalent employees and who fail to make such returns within the time and in the manner provided in this article, or refuse to amend such returns so as to set forth the correct information, or who shall make false returns; and any person, their manager, agent or employee who refuses to permit an inspection of books in their charge when the officer, agent, employee or representative of the city request such inspection, during business hours, for the purpose of determining the accuracy of the returns provided for in this article, shall be subject to penalties set forth in section 26-48.

(Ord. of 12-4-1995, § I)

Sec. 26-58. Execution for delinquency.

In addition to the other remedies provided in this article for the collection of the occupation tax, the city manager, upon any tax or installment of such tax becoming delinquent and remaining unpaid, shall issue execution for the correct amount of such tax against the person liable for such tax, which execution shall bear interest at the rate of one percent per month from the date when such tax or installment becomes delinquent, and the lien shall cover the property of the person liable for such tax, all as provided by the ordinances and Charter of the city and the laws of the state. The lien of such occupation tax shall become fixed on and date from the time when such tax, or any installment thereof, becomes delinquent. The execution shall be levied by the city manager upon the property of the person liable for such tax, and sufficient property shall be advertised and sold to pay the amount of the execution, with interest and costs. All other proceedings in relation thereto shall be had as is provided by the ordinances and the Charter of the city and the laws of the state, and the defendant in such execution shall have rights of defense, by affidavit of illegality and otherwise, which are provided by the Charter of the city and the laws of the state in regard to tax executions. When a nulla bona entry has been entered by proper authority upon an execution issued by the city manager against whom the entry was made, shall not be allowed or entitled to have or collect any fees or charges whatsoever for services rendered after the entry of the nulla bona. If, at any time after the entry of nulla bona has been made, the person against whom the execution was issued pays the tax in full, together with all interest, penalties and costs accrued on the tax, the person may collect any fees and charges due the person as though the person had never defaulted in the payment of the taxes.

(Ord. of 12-4-1995, § I)

Sec. 26-59. Enforcement.

It is made the duty of the city manager and the police department to see that the provisions of this article relating to occupation taxes are observed, and to summon all violators to appear before the municipal court. It is further made the duty of the city manager, the chief of police and their designees and assistants, to inspect all certificates issued by the city, as often as it may seem necessary in their judgment, to determine whether the certificate held is the proper one for the business sought to be transacted under such certificate.

(Ord. of 12-4-1995, § I)

Sec. 26-60. Amendments; repeal.

This article shall be subject to amendment or repeal, in whole or in part, at any time, and no such amendment or repeal shall be construed to deny the right of the aldermanic board to assess and collect any of the taxes or other charges prescribed. The amendment may increase or lower the amounts and tax rates of any occupation and may change the classification thereof. The payment of any occupation tax provided for shall not be construed as prohibiting the levy or collection by the city of additional occupation taxes upon the same person, property or business.

(Ord. of 12-4-1995, § I)

Sec. 26-61. Application to prior ordinance.

This article does not repeal or affect the force of any part of any ordinance previously passed where taxes levied under such prior ordinance have not been paid in full. So much and such parts of ordinances previously and hereinafter passed as provided for the issuing and enforcing of execution for any tax or assessment required by such ordinances, or that imposed fines or penalties for the nonpayment of such tax, or for failure to pay regulatory fees provided for in such ordinances, or failure to comply with any other provisions of this article, shall continue and remain in force until such tax, regulatory fee or assessment shall be fully paid.

(Ord. of 12-4-1995, § I)

Sec. 26-62. Amendments.

This article shall remain in full force and effect until changed by amendment adopted by the aldermanic board. All provisions relating to any form of tax levied in this article shall remain in full force and effect until such taxes have been paid in full.

(Ord. of 12-4-1995, § I)

Sec. 26-63. Public hearing required before tax increase.

After the effective date of the ordinance from which this article is derived, the aldermanic board shall conduct at least one public hearing before adopting any ordinance or resolution which will increase the rate of occupation tax as set forth in this article.

(Ord. of 12-4-1995, § I)

Sec. 26-64. Option to establish exemption or reduction.

The city may by subsequent ordinance or resolution provide for an exemption or reduction in the occupation tax or a credit against an occupation tax owed to one or more types of businesses or practitioners of occupations or professions as part of a plan for economic development or attracting or encouraging selected types of businesses or practitioners of selected occupations or professions. Such exemptions or reductions in an occupation tax shall not be arbitrary or capricious.

(Ord. of 12-4-1995, § I)

Sec. 26-65. Controlling provisions.

Where there is an apparent conflict in this article between specific and general provisions, it is the intention of this section that the specific shall control.

(Ord. of 12-4-1995, § I)

Sec. 26-66. Certificate transferability.

An occupation tax certificate and/or regulatory fee certificate shall not be transferable and a transfer of ownership shall be considered in the same light as the termination of such business and the establishment of a new business. A new certificate shall be required for each new owner of the business.

(Ord. of 12-4-1995, § I)

Sec. 26-67. Compliance with other ordinances and laws; renewal of certificate.

(a) All businesses are required to comply with the provisions of all laws of the state, ordinances of the city and other laws. The issuance of an occupation tax receipt to any business pursuant to this article shall not authorize that business to engage in or carry on business or to perform any other activity in violation of state or federal laws or regulations and other ordinances of the city; nor shall it relieve that business from obtaining any certificate or permit required by the provision of other laws or ordinances.

(b) No certificate shall be issued or renewed until any delinquent property taxes and other debts to the city have been paid.

(Ord. of 12-4-1995, § I)

Sec. 26-68. Regulatory fees.

Any business of the type listed in the table in this section, operating within the city, shall pay a regulatory fee, even if such business has paid a business tax in the city or another jurisdiction.

Each of the activities in the table in this section must meet all other requirements of this Code and laws and regulations of the state, and pay the applicable regulatory fee before the city shall issue a business registration certificate.

Secs. 26-69? 26-100. Reserved.

ARTICLE III.
FIREARMS*

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State law references: Georgia Firearms and Weapons Act, O.C.G.A. § 16-11-120 et seq.

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Sec. 26-101. Sale.

(a) Every person in the city desiring to purchase or otherwise acquire a pistol, revolver or other type of handgun, shall sign, in duplicate, and deliver to the seller or person disposing thereof, an application for the purchase of a pistol, revolver or other type of handgun, containing such person's full name, address, height, weight, race, date of birth, place of birth and social security number (or other identification), the type of weapon, model, caliber or gauge, serial number and manufacturer. The application, in duplicate, may take the form of the United States Department of Treasury, Internal Revenue Service, Alcohol and Tobacco Tax Division Form 4473, Firearms Transaction Record.

(b) The seller or person disposing of such weapon shall, within six hours after such application, sign and attach his address and deliver the two copies of the application to the city police chief's office.

(c) It shall be unlawful to give false information or offer false evidence of the identity of such person in making such application or in acquiring a weapon as set forth in this section.

(d) No person within the city shall deliver or otherwise dispose of a pistol, revolver or other type handgun, until 72 hours shall have elapsed from the time of receipt of the application in the city police chief's office.

(e) No person within the city shall sell or otherwise dispose of a pistol, revolver or other type handgun to a person whom he has reasonable cause to believe is not a fit and proper person to possess such firearm, is not of sound mind, has a felony drug conviction or is a person who has been convicted of a crime of violence.

(f) If, within the 72-hour waiting period required by this section, the city police chief or his designee shall inform the proposed seller or person proposing to dispose of a pistol, revolver or other type of handgun, that the applicant is not a fit and proper person to possess the weapon, is not of sound mind, is under 21 years of age, has a felony drug conviction or is a person who has been convicted of a crime of violence, such information shall be prima facie evidence that the seller or person disposing of such firearm had reasonable cause to believe that the applicant is unqualified to acquire such weapon.

(g) A "crime of violence," as used in this section, shall mean murder, manslaughter, rape, mayhem, kidnapping, burglary, robbery or robbery by force, and aggravated battery.

(h) This section shall not be construed to apply to toy pistols, toy revolvers or toy weapons of any kind, including pellet guns, BB guns or pistols. This section shall also not be construed to apply to antique weapons. "Antique weapons" are defined as:

(1) Any firearm, including any firearm with a matchlock, flintlock, percussion cap or similar type of ignition system, manufactured in or before 1898; and

(2) Any replica of any firearm described in subsection (h)(1) of this section if such replica is not designed or redesigned for using rimfire or conventional center fire fixed ammunition or uses ammunition which is no longer manufactured in the United States and which is not readily available in the ordinary channels of commercial trade.

(i) This section shall not be construed to apply to any person who acquires, holds or disposes of firearms or ammunition as curios or relics as the regulations of the U.S. Secretary of the Treasury shall define, and who is a licensed collector under the provisions of USC tit. 18, as amended.

(j) It shall be unlawful for any person to fail, refuse or neglect to comply with the provisions of this section.

(Ord. of 12-4-1989, § I)

Sec. 26-102. False information by purchaser.

It shall be unlawful for any person seeking to purchase a pistol, firearm or similar weapon to give false information as to his name, residence, occupation or Federal Social Security number.

(Ord. of 12-4-1989, § I)

Sec. 26-103. False information by seller.

It shall be unlawful for any person required to make the report provided for in section 26-101 to intentionally furnish false information to the police department in such report.

(Ord. of 12-4-1989, § I)

Secs. 26-104? 26-135. Reserved.

ARTICLE IV.
PAWNSHOPS*

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State law references: Pawnbrokers, O.C.G.A. § 44-12-130 et seq.; duties of purchasers of gold bullion, gold dust, etc., O.C.G.A. § 12-4-120 et seq.; dealers in precious metals and gems, O.C.G.A. § 43-37-1 et seq.; dealers in used watches, O.C.G.A. § 43-49-1 et seq.

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Sec. 26-136. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Pawnbroker means any person engaged in whole or in part in the business of lending money on the security of pledged goods, or in the business of purchasing tangible personal property on the condition that it may be redeemed or repurchased by the seller for a fixed price within a fixed period of time, or in the business of purchasing tangible personal property from persons or sources other than manufacturers or licensed dealers as a part of or in conjunction with the business activities set forth in this definition.

Pawn transaction means any loan on the security of pledged goods or any purchase of pledged goods on condition that the pledged goods may be redeemed or repurchased by the seller for a fixed price within a fixed period of time and any purchase of a motor vehicle on the condition that such motor vehicle may be redeemed or repurchased by the seller for a fixed price within a fixed period of time and may be leased back to the seller during such period of time.

Pledged goods means tangible personal property other than choses in action, securities or printed evidences of indebtedness, which property is purchased by, deposited with or otherwise actually delivered into the possession of a pawnbroker in connection with a pawn transaction.

(Ord. of 9-17-1990, § II)

Cross references: Definitions generally, § 1-2.

Sec. 26-137. License.

All persons, before beginning the business of operating a pawnshop or similar place involving pawn transactions, shall secure a valid license pursuant to the requirements of the city business license ordinance and this article.

(Ord. of 9-17-1990, § III)

Sec. 26-138. Application.

The applicant for a pawnbroker's license shall complete the application form provided by the city manager. The aldermanic board shall review and approve all applications for licenses under this article.

(Ord. of 9-17-1990, § III)

Sec. 26-139. Felony convictions.

If the application for a pawnbroker's license discloses that the applicant or any person having any incident of ownership in the business of the applicant, has any prior felony convictions, the aldermanic board may disapprove the application. If any such person, after the issuance of the permit or license, is convicted of a felony, the applicant shall, within ten days of such conviction, report, in writing, such conviction to the city manager.

(Ord. of 9-17-1990, § III)

Sec. 26-140. Records to be kept; inspection by law enforcement officers.

(a) Every pawnbroker shall maintain a permanent record book in which shall be entered in legible English, at the time of each loan, purchase or sale:

(1) The date of the transaction;

(2) The name of the person conducting the transaction;

(3) The name, age and address of the customer; a description of the general appearance of the customer; and the distinctive number from the customer's driver's license or other similar identification card;

(4) An identification and description of the pledged or purchased goods, including, if reasonably available, the serial, model or other number, and all identifying marks inscribed thereon;

(5) The number of the receipt or pawn ticket;

(6) The price paid or the amount loaned;

(7) If payment is made by check, the number of the check issued for the purchase price or loan;

(8) The maturity date of the transaction; and

(9) The signature of the customer.

(b) Entries in the record book shall appear in ink and shall be in chronological order. No blank lines may be left between entries. No obliterations, alterations or erasures may be made. Corrections shall be made by drawing a line of ink through the entry without destroying its legibility. The book shall be open to the inspection of any duly authorized law enforcement officer during the ordinary hours of business or at any reasonable time. The record of each pawn or purchase transaction shall be maintained for a period of not less than four years.

(Ord. of 9-17-1990, § IV)

Sec. 26-141. Daily report to police; fingerprints.

(a) Every pawnbroker shall make a daily report, in writing, to the city police department, in such form as may be prescribed by the chief of police, of all property pledged to or bought by him during the 24 hours ending at 8:00 p.m. on the date of the report. Such reports shall be typewritten. In addition to any other information required by the chief of police, the daily report shall show:

(1) The name and address of the pawnbroker;

(2) Time of transaction;

(3) Serial number of pawn tickets;

(4) Amount paid or advanced;

(5) Full description of articles, including kind, style, material, color, design, kind and number of stones in jewelry and all identifying names, marks and numbers; and

(6) A description of persons selling or pawning, including name, address, color, weight and height.

Insufficient reports shall be rejected, and any pawnbroker making such insufficient reports shall be deemed guilty of violating this article. In addition, pawnbrokers shall make daily reports of all typewriters, adding machines and radios coming into and going out of their place of business. The daily report shall be in such form and shall contain such information as may be required by the chief of police, but shall contain sufficient information to identify each of such articles.

(b) In addition to other records and information as required by this section, each pawnbroker shall obtain from each person pawning any articles with such pawnbroker, the fingerprint of the right hand index finger, unless such finger is missing, in which event, the print of the next finger in existence on the right hand of the person pawning the article shall be obtained with a notation as to the exact finger printed. All prints shall be made on forms to be furnished by the city police department, and the pawnbroker shall obtain all other information called for on such form furnished. Fingerprints and the information as required in this section shall be obtained from all persons each time such person pawns any article with a pawnbroker regardless of whether or not that person may have previously pawned an article with such pawnbroker and have been fingerprinted.

(Ord. of 9-17-1990, § V)

Sec. 26-142. Hours of operation.

Pawnbrokers may keep their place of business open from 7:00 a.m. to 8:00 p.m., except Saturdays and the week before Christmas, when the hour of closing shall be 12:00 midnight.

(Ord. of 9-17-1990, § VI)

Sec. 26-143. Holding period.

Any pawnbroker or agent thereof who takes goods on pawn or buys goods, taking full title thereto, shall hold such goods so taken in pawn or purchased for at least ten days before disposing of such goods by sale, transfer, shipment or otherwise.

(Ord. of 9-17-1990, § VII)

Sec. 26-144. Violation; penalty; revocation of license.

Failure to comply with any of the requirements and provisions of this article shall constitute a violation. Any person who violates this article shall, upon conviction thereof, be punished as provided in section 1-12. Nothing contained in this section shall prevent the city from taking such other lawful action as is necessary to prevent or remedy any violation of this article. Any person failing to comply with any provision of this article, or such other laws and regulations as may be enacted by the aldermanic board for the conduct of the business of a pawnbroker, shall also be subject to having the license of the pawnbroker to conduct such business revoked or suspended for a definite period, in the discretion of the aldermanic board. Such forfeiture or suspension shall result from conviction in the municipal court for a violation of any provision of this article or such other laws and regulations as may be enacted by the aldermanic board for the conduct of the business of a pawnbroker for which a permit or license shall have been issued.

(Ord. of 9-17-1990, § VIII)

Secs. 26-145? 26-175. Reserved.

ARTICLE V.
GENERAL CONTRACTORS*

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Cross references: Buildings and building regulations, ch. 22.

State law references: Electrical contractors, plumbers, conditioned air contractors, low-voltage contractors, and utility contractors, O.C.G.A. § 43-14-1 et seq.

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Sec. 26-176. License.

In order to ensure, promote and protect the health, safety and welfare of the citizens of the city; to ensure safe, proper and adequate construction of dwellings within the city; to ensure that all construction of all dwellings within the city is performed by competent and safe contractors; to ensure that all general contractor's licenses are issued according to ascertainable standards, the city does establish the following rules and regulations controlling the issuance of general contractor's licenses within the city:

(1) No general contractor's license shall be issued to any person, until such person has demonstrated, to the satisfaction of the building official, that the applicant for a general contractor's license has qualified as an approved contractor under the rules and regulations in regard to general contractors as promulgated by both the Veterans Administration and the Federal Housing Administration;

(2) Upon the building official's receipt of evidence that the applicant is an approved contractor of both the Veterans Administration and the Federal Housing Administration, the building official shall cause to be issued upon payment of the occupation tax required in article II of this chapter, a general contractor's license. It shall be the duty of each applicant to provide the building official with such information as is necessary to ensure the prompt performance of the building official's duties.

(Code 1976, § 5-20)