§ 44-31. Definitions.

The following word, terms and phrases shall, for the purpose of this article, have the following meaning:

Administrative fee means the component of the occupation tax which approximates the reasonable cost of handling and processing the occupation tax.

County means Georgetown-Quitman County, Georgia.

Location or office means a fixed place located within Georgetown-Quitman County, Georgia from which a person conducts business, but shall not include a work site located in Georgetown-Quitman County, Georgia for less than three months for the purpose of serving a single customer or project.

Occupation tax means a tax levied for revenue purposes on persons, partnerships, corporations or other entitles for engaging in a occupation, profession or business in Georgetown-Quitman County, Georgia, pursuant to O.C.G.A. § 48-13-6(b).

Occupation tax certificate means a document issued by Georgetown-Quitman County, Georgia acknowledging payment of the occupation tax and administrative fee.

Practitioner of professions and occupations are those individuals listed in O.C.G.A. § 48-13-9(c)(1)—(18), but does not include a practitioner who is an employee of a business if such business pays an occupation tax.

(Ord. No. 03-07, § A, 9-11-07)