§ 11-40. Professionals as classified in O.C.G.A. section 48-13-9(c).

(a)

Practitioners of professions as described in O.C.G.A. § 48-13-9(c)(1)—(18) shall pay occupation tax pursuant to this section notwithstanding any other provision of this article.

(b)

Professionals subject to this section shall pay an occupation tax of four hundred dollars ($400.00) per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location. The per-practitioner tax applies to each person in the business who qualifies as a practitioner under the state's regulatory guidelines and framework.

(c)

Notwithstanding any other provisions in this chapter, the payment of the occupational tax and the posting of the certificate as described herein shall not be a precondition to the practice of any of the professions described in O.C.G.A. § 48-13-9(c)(1)—(18). Those professionals who fail to pay the occupational tax or to post the certificate as required herein shall be subject to the penalties set forth in this article.

( Ord. No. 404, § 1, 12-6-16 )