§ 54-125. Payment; penalty; issuance of executions against delinquent taxpayers.

(a)

Any occupation tax with its associated administrative fees hereunder is due and payable by March 31 of each calendar year. If the business or practice was not in operation on January 1, the occupation tax with its associated administrative fees are due and payable 30 days following the commencement of business pursuant to section 54-122. The city shall assess a penalty in the amount of ten percent of the amount owed for each calendar year or portion thereof for:

(1)

Failure to file an application by March 31 of any calendar year, when the business or practitioner was in operation the preceding calendar year; and/or

(2)

Failure to pay occupation taxes and administrative fees when due within 90 days of the due date.

(b)

Delinquent taxes and fees are subject to interest at a rate of 1.5 percent per month. Payments required by the article herein may be collected in any suit at law or in equity, or the city may cause executions to issue against the person liable for the payment. Executions are levied and sold together with all costs thereof, by the city, or city's designee, as ex officio sheriff of the county. In addition, any person whose duty it is to register any business or practice and obtain any occupation tax certificate and fails to do so, or who fails to pay the occupation tax or administrative fee required by this article, or who makes any deliberate or substantial and material false statement on an application or provides materially false information in support of an application, is denied an occupation tax certificate, is required to surrender any existing such occupation tax certificate and shall be deemed to have no such occupation tax certificate for purposes hereof, and is subject to a civil fine according to the maximum amount allowable under state law.

(c)

No business and/or practitioner subject to this article shall collect any gross receipts as defined herein unless such business and/or practitioner shall have applied for a business tax certificate and/or license as required hereunder. Upon application for a business tax certificate, any such business and/or practitioner may thereupon collect gross receipts, including those incurred but not collected during the period prior to the application, but such business and/or practitioner is subject to the penalties of subsection (a) of this section. If the taxes and fees remain unpaid after the due date, the business and/or practitioner shall not collect any gross receipts as defined herein.

(d)

Practitioners of law may collect gross receipts as defined herein without applying for and obtaining a business tax certificate. However, practitioners of law must pay the occupation tax levied herein. Delinquent taxes and fees are subject to interest at a rate of 1.5 percent per month. Any occupation tax with its associated administrative fees hereunder is due and payable by March 31 of each calendar year. If the business or practice was not in operation on January l, the occupation tax with its associated administrative fees are due and payable 30 days following the commencement of business pursuant to section 54-122. The city shall assess a penalty in the amount of ten percent of the amount owed for each calendar year, or portion thereof, for failure to pay the occupation tax required by the article herein may be collected in any suit at law or in equity, or the city may cause executions to issue against the person liable for the payment. Executions are levied and sold together with all costs thereof, by the city or its designee, as ex officio sheriff of the county. In addition, failure to pay the occupation tax required by this article shall subject the person, firm, or corporation to a civil fine of $500.00 as provided by law of this state.

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

State law reference

Time for payment of occupation tax, O.C.G.A. § 48-13-20; penalty for late payment, O.C.G.A. § 48-13-21; issuance of executions against delinquent taxpayers, O.C.G.A. § 48-13-26.