§ 22-39. Professionals.

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

(1)

On and after the effective date of the resolution from which this article is derived and each calendar year thereafter the following:

a.

The occupation tax based on number of employees in section 22-34; or

b.

A fee of $400.00 per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location. The per practitioner fee shall include all persons in the business who qualify as a practitioner under the state's regulatory guidelines and framework.

(2)

This election shall be made on an annual basis and must be done by January 1 of each year.

(Ord. No. 95-10, § 1(9), 9-12-1995)