§ 22-140. Administrative and regulatory fees.

A nonprorated, nonrefundable administrative fee in the amount established by the city council shall be required on all business and occupation tax accounts for the initial start-up, renewal, or reopening of those accounts.

(1)

A regulatory fee will be imposed as provided under O.C.G.A. § 48-13-9 on those applicable businesses. A regulatory fee may not include an administrative fee.

(2)

Each of the following listed occupations and professions shall pay an annual regulatory fee in the amount established by the city council per year:

a.

Auto and motorcycle racing.

b.

Boardinghouses.

c.

Boxing and wresting promoters.

d.

Burglar and fire alarm installer.

e.

Businesses providing bonds.

f.

Carnivals.

g.

Deals in precious metals.

h.

Escort services.

i.

Firearm dealers.

j.

Fortunetellers.

k.

Garbage collectors.

l.

Handwriting analysts.

m.

Health clubs, gym and spa.

n.

Hotels and motels.

o.

Hypnotists.

p.

Landfills.

q.

Locksmiths.

r.

Massage parlors.

s.

Modeling agencies.

t.

Parking Lots.

u.

Pawnbrokers.

v.

Peddlers.

w.

Scrap metal possessors.

x.

Shooting galleries and firearm ranges.

y.

Stables.

z.

Tattoo artist.

aa.

Taxicab and limousine operators.

bb.

Therapists.

cc.

Vending boxes and machines.

(Code 1979, § 36-3.0)