Occupational Tax Application - Banks County (Page 3 of 3) in pdf

(C)

Businesses who have multiple locations inside and outside of Banks County shall be taxed upon the number of employees employed in Banks

County for each location.

ADMINISTRATION FEE: In addition to the occupation tax an administrative fee of $30.00 will be charged for each business assessed the annual

occupation tax.

NEW BUSINESS: The occupation tax is due and payable upon commencement of business to be accepted without penalty. Businesses commencing

after July 1

of any calendar year, shall pay fifty percent of the amount in the schedule set forth herein. Payment must accompany this application.

RENEWALS: Annual renewals are due and payable on or before January 1

of each calendar year. Payments by mail shall be postmarked no later

than

midnight of April 1

to be accepted without penalty. Payments must accompany this application.

Before a contractor obtains an occupation tax certificate, names and addresses of all subcontractors who will be used in relation to that certificate

should be submitted with the application.

COMPLETE ALL SECTIONS WITH INFORMATION REQUESTED. ANNUAL RENEWAL INFORMATION HAS BEEN PREPRINTED ON THE FORM.

WRITE ALL CHANGES ON THE FORM AND STRIKE THE INFORMATION THAT IS NOT CORRECT.

(1)

BUSINESS CORPORATE NAME: Give complete corporate name and “doing business as” name. If not incorporated, give full name of

business.

(2)

BUSINESS TYPE: Check applicable box.

(3)

TYPE OF REGISTRATION:

Check applicable box and give date your business opened or closed.

(4)

FEDERAL TAX I.D. #: Complete Federal Tax Identification or EIN Number for the business.

(5)

STATE SALES TAX #: Complete Georgia State Sales Tax Number for business (if applicable).

(6)

IS BUSINESS LOCATED IN HOME OR ON YOUR PROPERTY LOCATED IN BANKS COUNTY? : Check appropriate blank. If yes, home

occupation approval must be received from the Code Enforcement Officer.

(7)

FULLY DESCRIBE NATURE OF BUSINESS: Describe fully what type of business will be conducted.

(8)

NAME, HOME ADDRESS AND PHONE NUMBER OF OWNERS OR OFFICERS: Complete all applicable lines including name, title, and

home address of the owners or officers. Attach additional sheets if more space is needed.

(9)

BUSINESS MAILING INFORMATION: Give complete mailing address for the business, telephone number and e-mail address for this

location.

(10)

BUSINESS “DOING BUSINESS AS” & LOCATION INFORMATION: Give complete “Doing Business As” name and location address for the

business, telephone number and e-mail address for this location.

(11)

STATE LICENSE #: Complete State License Number issued by the Secretary of State pursuant to Title 43 of the Official Code of Georgia (if

applicable) and the expiration date.

(12)

E-VERIFY #: E-Verify Number (if applicable) and Effective Date.

(13)

GENERAL INFORMATION: List arrests, convictions, and Municipal or County Ordinance violations for owner, officer, partner and manager of

business. Attach additional sheets if more space is needed.

(14)

CERTIFICATE OF SIGNATURE: Read statement of Certification. Complete signature, title and date certifying application information.

OCCUPATION TAX SCHEDULES: (COMPLETE EITHER SECTION 13 OR SECTION 14).

(15)

GENERAL BUSINESS AND ADMINISTRATIVE FEE: Check the applicable bracket showing the number or employees for your business and

include number of employees and the amount due on the applicable line.

THE NUMBER OF EMPLOYEE IS DETERMINED BY: An employee who works 40 hours or more weekly shall be considered a full-time employee. The

average weekly hours of employees who work less than 40 hours weekly shall be added and the sum divided by 40 to produce full time position

equivalents. A business shall figure its number of employees based on the calendar year operations preceding the levy of the tax, or for the period if in

business for less than one year. Example: A business has eight employees-Two full-time and six part-time. The number of full-time

equivalent employees is as follows:

2 full time employees

= 2 employees

2 employees at 10 hours per week

= 20 hours

4 employees at 15 hours per week

= 60 hours

80 hours

80 hours divided by 40 hours

= 2 employees

TOTAL NUMBER OF FULL-TIME EMPLOYEES

= 4 employees Fee is $64.00 + $30.00 Administrative Fee for a total due of $94.00

PRACTITIONERS OF PROFESSIONS: Practitioners of professions shall elect as their entire occupation tax one of the following: The occupation tax

based on number of employees under the fee schedule shown (General Business Schedule #13; or 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 tax” applies to each person in the business who

qualifies as a practitioner under the state law.

(16) PENALTY: A business that fails to pay by the due date, shall be assessed a penalty charge of ten percent (10%) of the applicable license fee.

(17) INTEREST: All taxes, administration fees and penalty charges that are not paid by the due date shall bear interest at a rate of one and one half

percent (1.5%) per month from the due date until paid.

(18) TOTAL DUE: Total of occupation tax, administration fee, penalty and interest.

OCCUPATION TAX INFORMATION: For further occupation tax information contact the Business Tax Office, located at 150 Hudson Ridge, Suite 1,

Homer, GA 30547. Telephone: (706)677-6800, Ext. 100, Fax: (706)677-4330.

Any business or organization interested in doing business with Banks County Government may contact the Finance Department, Purchasing Division,

located at 150 Hudson Ridge, Suite 1, Homer, GA 30547. Telephone: (706)677-6800 Fax: (706)677-4330

Page 3 of 3

Occupational Tax Application - Banks County Page 3

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