License & Inspection - Tax Certificate

Augusta
License & Inspection

Tax Certificate

Occupation Tax

Each person engaged in any business, trade, profession, or occupation in Augusta-Richmond County, (excluding the City of Hephzibah and the Town of Blythe) shall pay an Occupation Tax for said business, trade, or profession, or occupation and shall be issued a Business Tax Certificate.

Administrative Fee

A nonprorated, nonrefundable administrative fee of $ 72.00 shall be required on all business and occupation tax accounts for the initial start-up, renewal, or reopening of those accounts.

Regulatory Fee

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. The regulatory fee schedule for persons in occupations and professions shall be as set below, and may be amended from time to time:

Adult Entertainment Establishments $2500.00 per year
Adult Entertainment (live) $100.00 per day
Amusement Parks $500.00 per year
Arcades $250.00 per year
Contractors $ 50.00 per year
Dance Halls $100.00 per year
Craft Show Promoters $300.00 per year
Flea Markets
1 through 10 rental spaces $300.00 per year
2 or more rental spaces $500.00 per year
Fortune Tellers $500.00 per year
Going Out of Business Sales $100.00 per 90 days
(May be renewed for 60 days) $100.00
Massage Therapists $100.00 per year
Second Hand Goods $100.00 per year
Street Vendors $ 35.00 per day
Temporary and Transient Vendors $125.00 per day
Vehicles for Hire (per vehicle)
Wreckers $ 25.00 per year
Taxicabs $ 25.00 per year
Limousines $25.00 per year
Vending Machines (per machine) $ 5.00 per year
(Ord. # 6342, December 19, 2000)

Occupation Tax

An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in Augusta-Richmond County based upon the following criteria:

Gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, profession, or occupation as measured by nationwide averages derived from statistics, classifications, or other information published by the U.S. Office of Management and Budget, the U.S. Internal Revenue Service, or successor agencies of the United States.

The business tax amounts, exclusive of regulatory fees, for the various gross receipt brackets or ranges by tax class are shown below:

Occupation Tax Table
Bracket	Gross Receipts	Tax Class 1	Tax Class 2	Tax Class 3	Tax Class 4	Tax Class 5	Tax Class 6
		1	2	3	4	5	6
1	$1 - $30,000	$74	$74	$75	$75	$76	$76
2	$30,001 - $100,000	$79	$81	$84	$86	$88	$90
3	$100,001 - $200,000	$88	$94	$99	$105	$110	$116
4	$200,001 - $300,000	$99	$108	$118	$127	$135	$145
5	$300,001 - $500,000	$116	$130	$145	$160	$174	$189
6	$500,001 - $750,000	$141	$163	$186	$209	$232	$255
7	$750,001- $1,000,000	$168	$200	$232	$264	$296	$328
8	$1,000,001- $2,000,000	$237	$292	$347	$402	$457	$512
9	$2,000,001- $4,000,000	$402	$512	$622	$732	$842	$952
10	$4,000,001- $6,000,000	$622	$805	$988	$1,172	$1,355	$1,538
11	$6,000,001- $8,000,000	$853	$1,098	$1,355	$1,612	$1,868	$2,125
12	$8,000,001- $10,000,000	$1,062	$1,392	$1,722	$2,052	$2,382	$2,712
13	$10,000,001- $12,000,000	$1,282	$1,685	$2,088	$2,492	$2,895	$3,298
14	$12,000,001- $15,000,000	$1,557	$2,052	$2,547	$3,042	$3,537	$4,032
15	$15,000,001- $20,000,000	$1,997	$2,638	$3,280	$3,922	$4,563	$5,205
16	$20,000,001- $30,000,000	$2,822	$3,738	$4,655	$5,572	$6,488	$7,405
17	$30,000,001-AND OVER	$3,922	$5,205	$6,488	$7,772	$9,055	$10,338

(Administrative fee of $72.00 is included in the above table.)

Professional Classifications

Practitioners of professions as described in O.C.G.A. § 48-13-9(c)(1) through (18) shall elect as their entire occupation tax one of the following:

The occupation tax based on gross receipts combined with profitability ratios; or
A fee of three hundred thirty ($330) per practitioner who is licensed to provide the service.

When Tax Due And Payable

The occupation tax, together with the applicable administrative and regulatory fee, shall be payable January 1 of each year. If said amounts are not paid within thirty (30) days from the due date, a penalty of ten percent (10%) of the tax or fee due will be imposed and interest will be charged on the delinquent tax, regulatory fee and/or administrative fee at the rate of 1.5% per month, until paid in full.

Occupation Taxes Levied On Business To Be Transacted During Current Calendar Year; Filing Of Returns Showing Gross Receipts During Preceding Calendar Year

All occupation taxes levied under this Ordinance are levied on the amount of business to be transacted during the current calendar year. However, for convenience of both Augusta-Richmond County and the taxpayer, each business subject to the occupation tax levied shall file with the License and Inspection Department the return hereinafter specifically provided for, showing the gross receipts of that business during the preceding year from October 1 through September 30. This return shall be filed with the License & Inspection Department by November 15, and will be used as the basis for making estimated payments on the occupation tax for the current calendar year.

Business Tax Certificate

Upon registration and payment by the business of the required occupation tax and appropriate fee, the License and Inspection Department shall issue a Business Tax Certificate to said business. The business owner shall display such certificate in a conspicuous place within the business premises.

Duration Of Certificate

The Business Tax Certificate shall automatically expire on December 31 of the year of its issuance.

Certificate Not Transferable

A certificate shall not be transferable and a transfer of ownership shall be considered in the same light as the termination of such business and the establishment of a new business. Therefore, a new Business Tax Certificate shall be required for the new owner of the business.

Change Of Address

Any person moving from one location to another shall notify the director of such move and the new address in writing on the form provided by the Director of License & Inspection no later than the day of the moving. The same Business Tax Certificate will be valid at the new location if said new location conforms to the zoning regulations of Augusta-Richmond County. This section is inapplicable to any license for the sale of malt beverages, wine, and spirituous liquors.