Exclusions and Exemptions

Print
Press Enter to show all options, press Tab go to next option

The following businesses or practitioners shall be excluded from occupation tax, administrative fee and regulatory fee under the provisions of this article but shall be subject to taxation and regulation as otherwise provided by general law and the City Charter:

(1) Those businesses regulated by the state public service commission  http://www.psc.state.ga.us/links.asp
(2) Those electrical service businesses organized under Chapter 3 of Title 46; 
(3) Any farm operation for the production from or on the land of agricultural products, but not including any agribusiness.

Disabled Veterans may peddle, conduct business or practice the professions and semi-professions in the city without paying an occupation tax, administrative fee or regulatory fee for the privilege of so doing, provided such person receives a certificate of exemption issued by the commissioner of veterans service and has filled out the paperwork required by the city.  

The following classes of persons shall be excluded from occupation tax, administrative fee and regulatory fee under the provisions of this article:

(1) Any state or local authority; 
(2) Any nonprofit organization if at least 80 percent of the entire proceeds from such business are devoted to nonprofit purposes; or
(3) Any vendor operating under a contract with a tax-exempt agricultural fair, as that term is defined in O.C.G.A. § 2-2-8.

Non-profits must show 501(C)3 Designation Letter from the IRS in order to receive this exemption.  For more information about the exemption process and requirements please visit the IRS website.

The following persons shall be excluded from occupation tax and administration fees under the provisions of this article but may still be subject to a regulatory fee; 

(1) Any person whose office is maintained by and who is employed in practice exclusively by the United States, the State or a city or county of the state, or instrumentalities of the United States, the state or a city or county of the state. (Ord. No. 19-2006, § 1, 10-9-06)