Chapter 78
TAXATION*

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Cross references: Any appropriation ordinance saved from repeal, § 1-11(6); any ordinance providing for local improvements and assessing taxes therefor saved from repeal, § 1-11(9); any ordinance levying or imposing taxes not included in this Code saved from repeal, § 1-11(14); administration, ch. 2; finance, § 2-161 et seq.; businesses, ch. 26.

State law references: Limitation on taxing power of municipalities and counties, Ga. Const. art. IX, § II, ¶ VIII; taxation power of municipal and county governments, Ga. Const. art. IX, § IV, ¶ I.

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Article I. Ad Valorem Taxes

Division 1. Generally

Sec. 78-1. Eligibility.

Sec. 78-2. Tax year.

Sec. 78-3. Payable to city clerk.

Sec. 78-4. Penalty for delinquent payment.

Sec. 78-5. Designation of city marshal for collection of delinquent taxes.

Secs. 78-6? 78-25. Reserved.

Division 2. Real Property

Sec. 78-26. Levy.

Sec. 78-27. Assessment.

Sec. 78-28. Tax rate.

Sec. 78-29. Payment due dates.

Sec. 78-30. Assessment made through state.

Secs. 78-31? 78-50. Reserved.

Division 3. Personal Property

Sec. 78-51. Levy.

Sec. 78-52. Assessment.

Sec. 78-53. Tax rate.

Sec. 78-54. Payment due dates.

Sec. 78-55. Return to tax assessors.

Sec. 78-56. List of properties required under certain conditions.

Sec. 78-57. Execution and sale of property under certain conditions.

Secs. 78-58? 78-90. Reserved.

Article II. Hotel-Motel Excise Tax

Sec. 78-91. Definitions.

Sec. 78-92. Tax rate.

Sec. 78-93. Collection of tax by lodging provider.

Sec. 78-94. Exemptions.

Sec. 78-95. Registration of lodging provider; form and contents; execution; certificate of authority.

Sec. 78-96. Determination generally; returns; payments.

Sec. 78-97. Deficiency determinations.

Sec. 78-98. Determination if no return made.

Sec. 78-99. Collection of tax by city.

Sec. 78-100. Administration of article; recordkeeping.

Sec. 78-101. Violations.

Secs. 78-102? 78-130. Reserved.

Article III. Financial Institutions Business License Tax

Sec. 78-131. Levy.

Sec. 78-132. Definitions.

Sec. 78-133. Due date; filing of return.

Secs. 78-134? 78-165. Reserved.

Article IV. Insurers

Sec. 78-166. Life insurers' license fees.

Sec. 78-167. License fee for additional business locations.

Sec. 78-168. Definitions.

Sec. 78-169. Independent life insurance agencies.

Sec. 78-170. When license fees due and payable.

Sec. 78-171. Filing of company reports.

Sec. 78-172. Reports confidential.

Sec. 78-173. Payment of fees and taxes.

Sec. 78-174. Violation; penalty.

Sec. 78-175. Provisions amendatory to Code.

Sec. 78-176. Gross premiums tax imposed on life insurers.

Sec. 78-177. Other insurers? Gross premiums tax.

Sec. 78-178. Same? Annual license fee.

ARTICLE I.
AD VALOREM TAXES*

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State law references: Ad valorem taxation of property, O.C.G.A. § 48-5-1 et seq.

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DIVISION 1.
GENERALLY

Sec. 78-1. Eligibility.

(a) From and after January 1, 1980, the inhabitants within the corporate and jurisdictional limits of the city and those who hold taxable property within the city, those who transact or offer to transact business therein, and those who practice the professions therein, except such as are exempt from taxation by law, shall pay toward the support of the government of the city the taxes prescribed in this article.

(b) The inhabitants of the city who are subject to certain service charges and fees shall pay such charges and fees as prescribed in this article.

(Code 1976, § 8-1)

Sec. 78-2. Tax year.

All taxes required in this article for real and personal property held on December 31, 1980, and for any business and profession in which any person may be engaged on that date, shall be considered due and payable for the entire year.

(Code 1976, § 8-2)

Sec. 78-3. Payable to city clerk.

Any tax, fee or any other revenue due under this article shall be due and payable to the city clerk.

(Code 1976, § 8-3)

Sec. 78-4. Penalty for delinquent payment.

(a) Except where specifically provided otherwise, in the event that any tax, fee, special assessment or other charge is not paid when due, such tax amount shall bear interest at the rate of 1 1/2 percent, per month, from the date the tax is due until the date the tax is paid, plus an additional fee as set forth in the schedule of fees and charges. For the purpose of this section, any period of less than one month shall be considered to be one month. This section shall also apply to alcoholic beverage taxes.

(b) In any instance in which a person willfully fails to pay within 90 days of the date when due, any ad valorem tax due to the city, except where the value is $500.00 or less on homestead property as defined in O.C.G.A. § 48-5-40 et seq., such person shall pay a penalty of $10.00 paid only before the time prescribed in this subsection, together with the interest as provided in subsection (a) of this section.

(c) If an execution shall issue, there shall be an additional charge as set forth in the schedule of fees and charges for the cost of preparing and issuing such execution.

(Code 1976, § 8-4; Ord. of 4-4-1998, § I)

Sec. 78-5. Designation of city marshal for collection of delinquent taxes.

The police chief shall serve as city marshal for the purpose of collecting delinquent taxes.

(Code 1976, § 8-5)

Secs. 78-6? 78-25. Reserved.

DIVISION 2.
REAL PROPERTY

Sec. 78-26. Levy.

Each person owning real property, including improvements, in the city on December 31 each year shall pay a tax upon such real property, except upon such property as may be exempt from taxation under state law.

(Code 1976, § 8-20)

Sec. 78-27. Assessment.

The tax on real property shall be based upon the assessed value thereof as lawfully determined by the county board of tax assessors.

(Code 1976, § 8-21)

Sec. 78-28. Tax rate.

The tax on real property shall be at the rate of 15 mills per dollar (i.e., $15.00/$1,000.00 in assessed value) less roll back for local option sales tax which shall be adopted each year; however, the minimum tax on any and all real property tax account shall be $2.50.

(Code 1976, § 8-22)

Sec. 78-29. Payment due dates.

Any tax upon real property assessed and due shall be payable on or before November 20 of each year, and the payment shall become finally due and delinquent after December 20 of such year. Nothing contained in this section, however, shall be construed as prohibiting adjustment or modification of such due dates should conditions in any particular year so warrant.

(Code 1976, § 8-23)

Sec. 78-30. Assessment made through state.

Any company or person required to pay a tax based upon an assessment made through the state department of revenue shall pay to the treasurer of the city by the due dates set forth in section 78-29, annual installments payable on the basis of the last assessment of the state department of revenue and subject to adjustment after the assessment is made for the current year. Within 15 days from notification of the assessment for the current year, the last payment due under the adjustment shall be paid to the city treasurer.

(Code 1976, § 8-24)

Secs. 78-31? 78-50. Reserved.

DIVISION 3.
PERSONAL PROPERTY

Sec. 78-51. Levy.

Each person owning or holding in the city in trust or consignment, machinery and equipment, merchandise, inventories, boats and boat motors, automobiles and other vehicular equipment, aircraft, mobile homes and every kind of personal property whatsoever, except household goods or personal tools exempt by law, on December 20 each year, shall pay a tax upon such personal property.

(Code 1976, § 8-40)

Sec. 78-52. Assessment.

The personal property tax shall be based upon the assessed value thereof as lawfully determined by the county board of tax assessors by means of returns required in this division.

(Code 1976, § 8-41)

Sec. 78-53. Tax rate.

The tax on personal property shall be at the rate of 15 mills per dollar (i.e., $15.00/$1,000.00 in assessed value) less roll back for local option sales tax which shall be adopted each year; provided, however, that the minimum tax on any personal property tax account shall be $2.50. Such rate shall become effective as of January 1, 1980, and shall continue in effect until it is amended or repealed.

(Code 1976, § 8-42)

Sec. 78-54. Payment due dates.

Any personal property tax shall be due and payable on November 20 of each year, and the payment shall become finally due and delinquent after December 20 of such year. Nothing contained in this section, however, shall be construed as prohibiting adjustment or modification of such due dates should conditions in any particular year so warrant.

(Code 1976, § 8-43)

Sec. 78-55. Return to tax assessors.

Each person liable for personal property taxes under this article shall make a return to the office of the county board of tax assessors on forms furnished by such office and according to the regulations prescribed by the county board of tax assessors.

(Code 1976, § 8-44)

Sec. 78-56. List of properties required under certain conditions.

For the purpose of enabling the county board of tax assessors to obtain full and complete information with reference to location and ownership of personal property which may be subject to taxation in the city, each person conducting a rental agency in the city for the purpose of renting furnished rooms, apartments, houses and flats, is required to furnish to the county board of tax assessors, upon demand by the county board of tax assessors, a written list of all such furnished rooms, houses, apartments and flats, together with the names, locations and mailing addresses of the owners thereof. Each person operating a storage warehouse in the city is required to furnish to the county board of tax assessors, upon demand, a written list of all persons who may have on storage in such warehouse any stock, merchandise or machinery of any kind, or furniture and household goods, or any personal property of any nature, together with the address and location of the owners thereof.

(Code 1976, § 8-45)

Sec. 78-57. Execution and sale of property under certain conditions.

When the mayor, city manager, city treasurer or city marshal shall have reason to believe that any personal property subject to taxation is about to be sold or removed, or otherwise disposed of, so that the city's lien for taxes may be jeopardized or defeated, then it shall be the duty of the city manager to direct, in writing, the city treasurer to issue execution for the whole amount of the year's taxes due on such personal property and unpaid at that date, and the execution, when issued, shall be levied and the property sold by the city marshal in the same manner as though execution had been issued after default, as provided in ordinary cases for city taxes.

(Code 1976, § 8-46)

Secs. 78-58? 78-90. Reserved.

ARTICLE II.
HOTEL-MOTEL EXCISE TAX*

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Editor's note: Section I of an ordinance adopted Oct. 15, 2001, repealed the former art. II, §§ 78-91? 78-99, which pertained to similar subject matter and derived from Code 1976, §§ 12-20? 12-28; § I of an ordinance adopted April 1, 1989; § I of an ordinance adopted May 1, 1990; and §§ I and II of an ordinance adopted Dec. 18, 2000.

State law references: Operators of hotels, inns and roadhouses, O.C.G.A. § 43-21-1 et seq.; local excise taxes on rooms, lodgings and accommodations, O.C.G.A. § 48-13-50 et seq.

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Sec. 78-91. Definitions.

The following words, terms and phrases shall, for the purposes of this article and except where the context clearly indicates a different meaning, be defined as follows:

City means the City of Pooler and, variously, the incorporated territory of the city, wherein the city is empowered to impose this tax by O.C.G.A. § 48-13-50 et seq.

Finance officer means the duly appointed finance officer of the city or his/her designee.

Due date means the 20th day after the close of the monthly period for which the tax is to be computed.

Estimated tax liability means the lodging provider's prospective tax liability based upon the average monthly tax remittance in the prior fiscal year, as adjusted for change in tax rate or substantial change in circumstances due to damage to the hotel.

Folio means primary documentation produced by a hotel that demonstrates interaction between the lodging provider and the occupant, and which, at a minimum, reflects the name and address given by the occupant, the date(s) of occupancy, the amount of rent charged for each date together with the amounts of applicable excise tax(es), and the method(s) of payment.

Guest room means a room occupied, or intended, arranged, or designed for transient occupancy, by one or more occupants for the purpose of living quarters or residential use.

Hotel means any structure or any portion of a structure, including any lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, studio hotel, motel, motor hotel, auto court, truckstop, tourist cabin, lodge, inn, time-share or other condominium, apartment community, public club, or private club, containing guest rooms and which is occupied, or is intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor, or otherwise. It does not include any hospital, asylum, sanitarium, orphanage, jail, prison, or other buildings in which human beings are housed and detained under legal restraint.

Lodging provider means any person operating a hotel in the city, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, lender in possession, licensee or any other person operating such hotel; and who is subject to the taxation imposed for furnishing for value to the public any rooms, lodgings, or accommodations.

Monthly period means the calendar months of any year.

Occupancy means the use or possession, or the right to the use or possession of any guest room or apartment in a hotel or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room.

Occupant means any person who for a consideration, uses, possesses, or has the right to use or possess any guest room in a hotel under any lease, concession, permit, right of access, license to use or other agreement, or otherwise.

Permanent resident means any occupant who, as of a given date, has or shall have occupied or has or shall have the right of occupancy of any guest room in a hotel for not less than ten continuous days next preceding such date.

Person means any individual, firm, partnership, joint adventure, association, social club, fraternal organization, joint stock company, corporation, cooperative, estate, trust, receiver, trustee, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number; excepting the United States, the state and any instrumentality of either thereof upon which the city is without power to impose the tax.

Rent means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also the amount for which credit is allowed by the lodging provider to the occupant, without any deduction therefrom whatsoever.

Tax means the tax on occupants imposed by this article, as provided for by O.C.G.A. § 48-13-50 et seq.

(Ord. of 10-15-2001(2), § II)

Sec. 78-92. Tax rate.

There shall be paid for every occupancy of a guest room in a hotel in the city a tax at the rate of six percent of the amount of rent unless an exemption is provided under section 78-94.

(Ord. of 10-15-2001(2), § II)

Sec. 78-93. Collection of tax by lodging provider.

Every lodging provider renting guest rooms in this city shall collect a tax of six percent on the amount of rent from the occupant unless an exemption is provided under section 78-94. The lodging provider shall provide a receipt to each occupant, which receipt shall reflect both the amount of rent and the amounts of this and other tax(es) applicable. This tax shall be due from the occupant, and shall be collected by the lodging provider at the same time that the rent is collected. The lodging provider shall be liable for any amount of tax that he fails to collect appropriately; and must remit to the city any amount of tax collected in excess of that which should have been collected.

(Ord. of 10-15-2001(2), § II)

Sec. 78-94. Exemptions.

No tax shall be collected from an occupant after becoming a permanent resident; or from an occupant who certifies in writing that he is staying in such accommodations as a result of his residence having been destroyed by fire or other casualty; or from the United States and the state or any instrumentality of either thereof; or from any official or employee of the state, its units of local government or any other instrumentality of the state, when traveling on official business and presenting written substantiation thereof or paying by state or local government credit or debit card; or from a foreign diplomat exempted by treaty or consular convention, when presenting substantiation issued by the United States Department of State. Occupancy provided without charge in money or otherwise is exempt from this tax.

(Ord. of 10-15-2001(2), § II)

Sec. 78-95. Registration of lodging provider; form and contents; execution; certificate of authority.

Every person engaging or about to engage in business as a lodging provider in this city shall immediately register with the finance officer on a form provided by said official. Persons engaged in such business must so register not later than 30 days after the date that this article becomes effective. Such registration shall set forth the name under which such person transacts business or intends to transact business, the location of his place(s) of business and such other information which would facilitate the administration of the tax as prescribed by the finance officer. The registration shall be signed by the owner if a natural person; in case of ownership by an association or partnership, by a member or partner; in case of ownership by a corporation, by an officer. The finance officer shall after such registration, issue without charge a certificate of authority to each lodging provider to collect the tax from the occupant. A separate registration shall be required for each place of business of a lodging provider. Each certificate shall state the name and location of the business to which it is applicable.

(Ord. of 10-15-2001(2), § II)

Sec. 78-96. Determination generally; returns; payments.

(a) Due date of taxes. All amounts of such tax shall be due and payable to the finance officer monthly on or before the 20th day of the month next succeeding the respective monthly period. The tax shall become delinquent for any monthly period after the 20th day of each succeeding month during which it remains unpaid.

(b) Penalty and interest for failure to pay tax by due date. A lodging provider who fails to make any return or to pay the amount of tax as prescribed, shall be assessed a specific penalty to be added to the tax in the amount of five percent or $5.00, whichever is greater, if the failure is for one month or less; and an additional five percent or $5.00, whichever is greater, for each additional month or fraction thereof in which such failure shall continue; provided, however, that the aggregate penalty for any single violation shall not exceed 25 percent or $25.00, whichever is greater. Delinquent amounts shall bear interest at the rate of one percent per month, or fraction thereof, until paid.

(c) Acceptance of delinquent return and remittance without imposing penalty and interest; authority; requirements. If the failure to make any return or to pay the amount of tax by the due date results from providential cause shown to the satisfaction of the governing authority of the city by affidavit attached to the return, and remittance is made within ten days of the due date, such return may be accepted exclusive of penalty and interest.

(d) Waiving of penalty and interest; authority. O.C.G.A. § 48-2-41, relating to the authority to waive interest, and O.C.G.A. § 48-2-43, relating to the authority to waive penalty, shall apply; provided, however, that the governing authority shall stand in lieu of the state commissioner of revenue, and the city shall stand in lieu of the state.

(e) Penalty for fraud. In the case of a false or fraudulent return, or of failure to file a return where willful intent exists to defraud the city of any tax due, a penalty of 50 percent shall be assessed.

(f) Return; remittance; time of filing; lodging providers required to file; contents. On or before the 20th day of the month succeeding each monthly period, a return for the preceding monthly period together with appropriate remittance shall be filed with the Finance officer. The return shall report the gross rent, taxable rent, exempt rent, amount of tax collected or otherwise due for the period, and such other information as may be required by the finance officer. However, if the estimated tax liability for any monthly period shall exceed $2,500.00 for a lodging provider who, in the prior fiscal year remitted tax greater than $2,500.00 in any three consecutive months, such lodging provider shall file an estimated return and remit not less than 50 percent of the estimated tax liability for the monthly period by the 20th day of that same monthly period. The amount of tax so remitted shall be credited against the amount to be due with the regular return for the monthly period to be filed on the 20th day of the succeeding month.

(g) Extension of time of filing; authority; requirements; remittance; penalty and interest. The governing authority of the city may, for good cause, extend the time for making returns for not longer than 30 days. No extension shall be valid unless granted in writing upon written application of the lodging provider. Such grant may not be applicable for longer period than 12 consecutive months. A lodging provider granted an extension shall remit tax equaling not less than 100 percent of the tax paid for the corresponding period of the prior fiscal year; such remittance to be made on or before the date the tax would otherwise come due without the grant of extension. No penalty or interest shall be charged during the first ten days of the extension period. Thereafter, interest shall be collected on the unpaid balance at the rate of one percent per month.

(h) Collection fee allowed lodging providers. Lodging providers collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be three percent of the amount due, but only if the amount due was not delinquent at the time of payment.

(Ord. of 10-15-2001(2), § II)

Sec. 78-97. Deficiency determinations.

(a) Recomputation of tax; authority to make; basis of recomputation. If the finance officer is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the city by any lodging provider, he may compute and determine the amount required to be paid upon the basis of any information within his possession or that may come into his possession. One or more deficiency determinations may be made of the amount due for one or more monthly periods.

(b) Penalty and interest for failure to pay tax. Penalty and interest shall be assessed upon the amount of any determination, as provided by section 78-96.

(c) Notice of determination; service of. The finance officer shall give to the lodging provider written notice of his determination. The notice may be served personally or by mail; if by mail, such service shall be addressed to the lodging provider at his address as it appears in the records of the city. Service by mail is complete when delivered by certified mail with a receipt signed by the addressee, or when made by statutory overnight delivery.

(d) Time within which notice of deficiency determination to be mailed. Except in cases of failure to make a return or of fraud, every notice of deficiency determination shall be mailed within three years after the 20th day of the calendar month following the monthly period for which the amount is proposed to be determined, or within three years after the return is filed, whichever period should last expire.

(e) Appeal or protest of deficiency determination. The procedure for contesting a deficiency determination shall be as provided by O.C.G.A. § 48-5-380.

(Ord. of 10-15-2001(2), § II)

Sec. 78-98. Determination if no return made.

(a) Estimate of gross receipts. If any lodging provider fails to make a return, the finance officer shall make an estimate of the amount of the gross receipts of the lodging provider, or as the case may be, of the amount of total rentals in this city which are subject to the tax. The estimate shall be made for the period or periods in respect to which the lodging provider failed to make the return and shall be based upon any information which is or may come into the possession of the finance officer. Written notice shall be given in the manner prescribed in section 78-97(c).

(b) Penalty and interest for failure to pay tax. Penalty and interest shall be assessed upon the amount of any determination, as provided by section 78-96.

(Ord. of 10-15-2001(2), § II)

Sec. 78-99. Collection of tax by city.

(a) Action for delinquent tax; time for. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable, and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, the finance officer may bring an action in a court of competent jurisdiction in the name of the city to collect the amount delinquent together with penalty, interest, court fees, filing fees, attorney's fees and other legal fees incident thereto.

(b) Lodging provider selling or quitting business. If any lodging provider liable for any amount under this article sells out his business or quits his business, he shall make a final return and remittance within 15 days after the date of selling or quitting the business.

(c) Duty of successors or assignees of lodging provider to withhold tax from purchase money. If any lodging provider liable for any amount of tax, interest or penalty under this article sells out his business or quits the business, his successors or assigns shall withhold sufficiently from the purchase price to cover such amount until the former owner produces from the finance officer either a receipt reflecting full payment or a certificate stating that no amount is due.

(d) Liability for failure to withhold. If the purchaser of a business fails to withhold from the purchase price as required, he shall be personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price.

(e) Credit for tax, penalty or interest paid more than once or erroneously or illegally collected. Whenever the amount of any tax, penalty or interest has been paid more than once, or has been erroneously or illegally collected or received by the city, it may be refunded by the governing authority. If the lodging provider or person determines that he has overpaid or paid more than once, which fact has not been determined by the finance officer, such person shall have three years from the date of payment to file a claim in writing stating the specific ground upon which the claim is founded. The claimant may request a hearing before the governing authority at which the claim and any other information available will be considered. The governing authority shall approve or disapprove the claim, and notify the claimant of its action.

(Ord. of 10-15-2001(2), § II)

Sec. 78-100. Administration of article; recordkeeping.

(a) Authority of finance officer. The finance officer shall administer and enforce the provisions of this article for the collection of the tax.

(b) Records required from lodging providers, etc; form. Every lodging provider renting guest rooms in the city shall preserve, for a minimum of three years, all folios, receipts, certificates of exemption and such other documents as the finance officer may prescribe, and in such form as he may require. Said records shall at all times be available for examination within the city.

(c) Application for sales tax audit reports. Each year, in the month of January, the finance officer shall request in writing from the state commissioner of revenue any reports of sales tax audits conducted of hotels in the city during the preceding calendar year.

(d) Examination of records; audits. The finance officer or any person authorized in writing by him may examine the books, papers, records, financial reports, equipment and other facilities of any lodging provider renting guest rooms and any lodging provider liable for the tax, in order to verify the accuracy of any return made, or if no return is made by the lodging provider, to ascertain and determine the amount required to be paid.

(e) Authority to require reports; contents. In administration of the provisions of this article, the finance officer may require the filing of reports by any person or class of persons having in their possession or custody information relating to the rental of guest rooms which are subject to the tax. The reports shall be filed with the finance officer when required by said official, and shall set forth the rental charged for each occupancy, the dates of occupancy, the basis for exemption, or such other information as the finance officer may prescribe.

(Ord. of 10-15-2001(2), § II)

Sec. 78-101. Violations.

Any lodging provider who fails, neglects or refuses to collect the tax as provided by section 78-93 shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00, or confinement in the county for a term not to exceed three months, or both fine and confinement. Any lodging provider who fails or refuses to make any return as provided by section 78-96, to keep adequate records or to open them for inspection by the city, or to furnish other data reasonably requested by the governing authority shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00, or confinement for a term not to exceed three months, or both. Any lodging provider who makes a false or fraudulent return with intent to evade the tax shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $100.00, nor more than $300.00, or confinement for a term not to exceed three months, or both. Each and every day during any portion of which any violation is committed, continued or permitted, shall constitute a separate offense and shall be punished accordingly.

(Ord. of 10-15-2001(2), § II)

Secs. 78-102? 78-130. Reserved.

ARTICLE III.
FINANCIAL INSTITUTIONS BUSINESS LICENSE TAX*

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State law references: Local depository financial institutions business license tax, O.C.G.A. § 48-6-93.

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Sec. 78-131. Levy.

Pursuant to O.C.G.A. § 48-6-93, there is levied an annual business license tax upon state and national banking associations, federal savings and loan associations and state building and loan associations a business license tax at the rate of one-fourth of one percent of the gross receipts of such institutions. Notwithstanding any other provision of this article, the minimum amount of business license tax due from any depository financial institutions pursuant to this article shall be $1,000.00 per year.

(Code 1976, § 12-71)

Sec. 78-132. 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:

Gross receipts means the total amount of revenue generated from the sources itemized in this section during the calendar year immediately preceding the date on which the tax imposed by this article is due:

(1) Items to be included in the calculation of gross receipts with respect to banks are:

a. Interest and fees on loans, less any interest collected on those portions of loans sold and serviced for others;

b. Interest on balances with other depository financial institutions;

c. Interest on federal or correspondent funds sold and securities purchased under agreements of resale;

d. Interest on other bonds, notes and debentures, excluding interest on obligations in the state or its political subdivisions and obligations on the United States;

e. Dividends on stocks;

f. Income from direct lease financing;

g. Income from fiduciary activities;

h. Service charges on deposit accounts;

i. Other service charges, commissions and fees; and

j. Other income.

(2) Items to be included in the calculation of gross receipts with respect to savings and loan associations are:

a. Interest on mortgage loans less any interest collected on those portions of loans sold in service for others;

b. Interest on mortgages, participations or mortgage-backed securities;

c. Interest on real estate sold on contract;

d. Discounts on mortgage loans purchased;

e. Interest on other loans, excluding interest on obligations of the state or its political subdivisions and obligations of the United States;

f. Interest and dividends on investments and deposits;

g. Loan fees;

h. Loan servicing fees;

i. Other fees and charges;

j. Gross income from real estate owned operations;

k. Net income from office building operations;

l. Gross income from real estate held for investment;

m. Net income from service corporations and subsidiaries;

n. Miscellaneous operating income;

o. Profit on sale of real estate owned, investment securities, loans and other assets; and

p. Miscellaneous nonoperating income.

(3) The following items shall be deducted from gross receipts calculated pursuant to subsection (1) or (2) of this section:

a. An amount equal to the amount of interest paid on all liabilities for the period;

b. An amount equal to income derived from the authorized activities of any domestic international banking facility operating pursuant to O.C.G.A. § 7-1-730;

c. An amount equal to any income arising from the conduct of a banking business with persons or entities located outside of the United States, its territories or possessions;

d. An amount equal to a depository financial institution's gross income which is taxed under the tax laws of a state other than this state; and

e. To the extent that any deductions are made pursuant to subsections b. through d. of this subsection shall be reduced by the same proportion that the deductions in subsections b. through d. of this subsection bear to the gross receipts of the depository financial institution as calculated before making any deductions pursuant to subsections a. through d. of this subsection.

(Code 1976, § 12-72)

Cross references: Definitions generally, § 1-2.

Sec. 78-133. Due date; filing of return.

(a) Each depository financial institution within the city shall file a return of its gross receipts with the city on March 1 of the year following the year in which such gross receipts were measured. Such returns shall be in the manner and in the form prescribed by the commissioner of the state department of revenue and shall be based upon the allocation method set forth in O.C.G.A. § 48-6-93(d). The tax levied pursuant to this article shall be assessed and collected based upon the information provided in such return.

(b) The due date of taxes levied by this article shall be April 1 each year.

(Code 1976, § 12-73)

Secs. 78-134? 78-165. Reserved.

ARTICLE IV.
INSURERS*

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State law references: Local tax on life insurance companies, O.C.G.A. § 33-8-8.1; local tax on other than life insurance companies, O.C.G.A. § 33-8-8.2.

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Sec. 78-166. Life insurers' license fees.

There is levied an annual license fee in the amount of $50.00 upon each life insurer doing business within the city. For each separate business location in excess of one not covered by section 78-167, which is operating on behalf of such insurers within the city, there is levied a license fee in the amount of $50.00. For the purpose of this article, the term "insurer" means a company which is authorized to transact business in the class of insurance designated in O.C.G.A. § 33-3-5(1).

(Code 1976, § 12-30; Ord. of 11-19-2001(1), § I)

Sec. 78-167. License fee for additional business locations.

For each separate business location not otherwise subject to a license fee under this article, operated and maintained by a business organization which is engaged in the business of lending money or transacting sales involving term financing and in connection with such loans or sales, offers, solicits or takes application for insurance through a licensed agent of a life insurer for life insurance, such insurer shall pay an additional license fee of $17.50 per location for each year.

(Code 1976, § 12-31; Ord. of 11-19-2001(1), § II)

Sec. 78-168. 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:

Class of insurance means as enumerated in O.C.G.A. § 56-305, and the following:

(1) Life, accident and sickness insurance;

(2) Property, marine and transportation insurance;

(3) Casualty insurance;

(4) Surety insurance;

(5) Title insurance.

(Code 1976, § 12-32)

Cross references: Definitions generally, § 1-2.

Sec. 78-169. Independent life insurance agencies.

There is levied an annual license fee in the amount of $40.00 upon independent agencies and brokers for each separate business location from which a life insurance business is conducted and which is not subject to the company license fee imposed by section 78-166.

(Code 1976, § 12-33)

Sec. 78-170. When license fees due and payable.

All license fees levied by sections 78-166, 78-167 and 78-169 shall be due and payable on January 1 of each calendar year, and any such license fee not paid by January 31 of each calendar year shall be deemed delinquent.

(Code 1976, § 12-34)

Sec. 78-171. Filing of company reports.

Every insurance company doing business within the city and subject to the fees imposed in this article shall file with the city clerk, on forms prescribed by the city clerk, a report showing the names and addresses of its agents representing such company within the city; the location and person in charge of each and every business located within the city operated and maintained by such companies; the classes of insurance written as defined by section 78-168; and any other reasonable information as may be required by the city clerk. Such reports shall be made over the affidavit of an officer of such company. It is declared to be a violation of this article for any person to knowingly give false or incomplete information on any such report. The report shall be filed at the time of paying the license fees prescribed in this article.

(Code 1976, § 12-35)

Sec. 78-172. Reports confidential.

All reports required to be filed under section 78-171 shall be confidential and the information contained therein shall be solely for the use of the officers of the city who are responsible for administering this article.

(Code 1976, § 12-36)

Sec. 78-173. Payment of fees and taxes.

Payment of the fees and taxes levied by this article shall be enforced by execution and in the same manner and under the same procedure as payment of license fees and taxes are enforced under the ordinances of the city.

(Code 1976, § 12-37)

Sec. 78-174. Violation; penalty.

A violation of this article shall be grounds for refusing or revoking a license granted pursuant to this article if the person responsible for violation may be punished as for the violation of an ordinance of the city.

(Code 1976, § 12-38)

Sec. 78-175. Provisions amendatory to Code.

The provisions of this article are amendatory of and supplemental to all other business, license and tax ordinances of the city, and the provisions of this article relate only to companies and persons engaged in the business of insuring risk within the city.

(Code 1976, § 12-39)

Sec. 78-176. Gross premiums tax imposed on life insurers.

There is levied an annual tax based solely upon gross direct premiums upon each insurer writing life, accident and sickness insurance within the city, in an amount equal to one percent of the gross direct premiums received during the calendar year in accordance with O.C.G.A. § 33-8-8.1. "Gross direct premiums," as used in this section, shall mean gross direct premiums as used in O.C.G.A. § 33-8-4. The premium tax levied by this section is in addition to the license fee imposed by section 78-166.

(Code 1976, § 12-41)

Sec. 78-177. Other insurers? Gross premiums tax.

There is levied an annual tax upon each insurer, other than an insurer transacting business in the class of insurance designated in O.C.G.A. § 33-3-5(1), doing business within the city, in an amount equal to 2 1/2 percent of the gross direct premiums received during the calendar year, in accordance with O.C.G.A. § 33-8-8.2. "Gross direct premiums," as used in this section, shall mean gross direct premiums as used in O.C.G.A. § 33-8-8.2(a).

(Code 1976, § 12-42)

Sec. 78-178. Same? Annual license fee.

(a) Nonlife insurers. There is levied an annual flat license fee for each nonlife insurance carrier doing business within the city in the amount of $50.00. For each separate business location in excess of one, not covered by subsection (b) of this section, which is operating on behalf of insurers within the city, there is levied a license fee in the amount of $17.50. For the purpose of this section, the term "insurer" means the company which is authorized to transact business in any of the classes of insurance designated in O.C.G.A. § 33-3-5.

(b) Insurers insuring certain risks. For each separate business location, not otherwise subject to a license fee under this article, operated and maintained by a business organization which engaged in the business of lending money or transacting sales involving term financing and in connection with such loans or sales, offers, solicits or takes applications for insurance through a licensed agent or an insurer for insurance, such insurer shall pay an additional license fee of $17.50 per location for each year.

(c) Independent agencies, brokers, etc. There is levied an annual license fee in the amount of $50.00 upon independent agencies and brokers for each separate business location from which an insurance business is conducted and which is not subject to the company license fees imposed by subsection (a) of this section.

(Code 1976, § 12-43; Ord. of 11-19-2001(1), § III)