§ 54-118. Application for registration.

(a)

It is the duty of each person, subject to this article, to file with the tax commissioner's office on or before March 31 of each calendar year an application for registration under this article setting forth all activities of each business, its North American Industrial Classification System and/or its revenue code, its estimated gross receipts for the calendar year of the registration, computation of the amount of tax due including the administrative fee and per employee tax, a copy of the profit and loss statement, a copy of its state income tax return, and such other information as may be required by the tax commissioner's office to properly administer this article, including the information specified in section 54-120.

(b)

For businesses or practitioners with more than one type of service or product, including businesses or practitioners listed under and subject to O.C.G.A. § 48-13-9(c), the entire gross receipts are classified according to the dominant service or product based upon the information provided under subsection (a) of this section.

(c)

For each business or practitioner with a location or office situated in more than one jurisdiction, including businesses or practitioners with one or more locations or offices in the state and one or more locations outside the state, the city shall allocate the gross receipts as follows for occupation tax purposes in accordance with the following:

(1)

a.

Where the business or practitioner can reasonably allocate the dollar amount of gross receipts of the business or practitioner to one or more of the locations or offices on the basis of product manufactured in that location or office or the sales or other services provided in that location or office, the city shall tax the gross receipts generated by the location or office within the city; or

b.

Where the business or practitioner cannot reasonably allocate the dollar amount of gross receipts among multiple locations or offices, the business or practitioner shall divide the gross receipts reported to all local governments in this state by the number of locations or offices of the business or practitioner which contributed to the gross receipts reported to any local government in this state, and shall allocate an equal percentage of such gross receipts of the business or practitioner to each location or office.

(2)

In no instance shall the sum of the portions of the total gross receipts of a business or practitioner taxed by all local governments exceed 100 percent of the total gross receipts of the business or practitioner.

(3)

In the event of a dispute between the business or practitioner and the city as to the allocation under this section, the business or practitioner shall have the burden of proof as to the reasonableness of this allocation.

(4)

Upon request, businesses or practitioners with a location or office situated in more than one jurisdiction shall provide to the city the following:

a.

Financial information necessary to allocate the gross receipts of the business or practitioner; and

b.

Information relating to the allocation of the business's or practitioner's gross receipts by other local governments.

(d)

When the city levies an occupation tax on a business or practitioner which has locations encompassed by other jurisdictions and the other jurisdictions use different criteria for taxation, the city shall not tax any greater proportion of the gross receipts than authorized by the law.

(e)

For each business and practitioner with no location or office within the state, but which:

(1)

Has one or more employees or agents who exert substantial efforts within the city for the purpose of soliciting business or serving customers or clients; or

(2)

Owns personal or real property which generates income and which is located in the city;

Gross receipts of such business or practitioner for purposes of this section shall include only those gross receipts reasonably attributable to sales or services in the state. If such business or practitioner provides to the tax commissioner proof of payment of a local business or occupation tax in another state that purports to tax the business's or practitioner's sales or services in the state, the business or practitioner is exempt from this article.

(Ord. No. 2005-12-02, § 1(ch. 11, art. 1, § 4), 12-1-2005; Ord. No. 2010-01-01, 1-5-2010)