§ 15-74. Professionals.

(a)

Practitioners of professions as described in O.C.G.A. § 48-13-9(c)(1)—(8) shall elect as their entire occupation tax one of the following:

(1)

The occupation tax based on number of employees; or

(2)

A fee of $300.00 per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location; provided, however, that a practitioner paying according to this subsection shall not be required to provide information to the local government relating to the gross receipts of the business or practitioner. The per-practitioner fee applies to each person in the business who qualifies as a practitioner under the State's regulatory guidelines and framework.

(b)

This election is to be made on an annual basis and must be done by January 1, of each year.

(Code 1978, § 16-68; Ord. No. 1995-14, 12-7-1995)