§ 54-123. Professional occupation tax.

(a)

Notwithstanding any other provision of this article, there is hereby imposed upon practitioners of law, medicine, osteopathy, chiropractic, podiatry, dentistry, optometry, applied psychology, veterinary, landscape architecture, land surveying, massage therapy, physiotherapy, public accounting, embalming, funeral directing, civil mechanical, hydraulic and electrical engineering, architecture, marriage and family therapy, social work, and professional counseling, as their entire occupation tax, one of the following, at the practitioner's election:

(1)

The occupation tax resulting from application of the other provisions of this article; or

(2)

Pay a fee of $400.00 but a practitioner paying according to this shall not be required to provide information relating to the gross receipts of such practitioner.

(b)

For the purposes of this section, a practitioner shall include any individual holding license to practice any of the professions specified herein regardless of whether such individual shall practice as a professional corporation of a professional association.

(Ord. No. 2005-12-02, § 1(ch. 11, art. 1, § 9), 12-1-2005)

State law reference

Authority for professional occupation tax, O.C.G.A. § 48-13-9.