Chapter 32

TAXATION*
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*Related law reference--Wayne County Industrial Development Authority, art. III.
Cross References: Excise taxes on alcoholic beverages, § 4-61 et seq.; manufactured homes and trailers, Ch. 22.
State Law References: County taxation, O.C.G.A. § 48-5-220.
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Article I. In General
Secs. 32-1--32-25. Reserved.

Article II. Special Tax District
Sec. 32-26. Created.
Secs. 32-27--32-45. Reserved.

Article III. Excise Tax on Rooms and Lodging
Sec. 32-46. Levy.
Sec. 32-47. Use of funds.
Sec. 32-48. Joint board of tourism.
Sec. 32-49. Tourism program; funding.
Sec. 32-50. Collection by county administrator.
Sec. 32-51. Monthly collection.
Sec. 32-52. Budget.
Sec. 32-53. Board meetings; accounting; audits.
Secs. 32-54--32-75. Reserved.

Article IV. Sales and Use Tax
Sec. 32-76. Levy.
Secs. 32-77--32-95. Reserved.

Article V. Financial Institutions Business License Tax
Sec. 32-96. Levy.
Sec. 32-97. Minimum tax.
Sec. 32-98. Filing of return.
Sec. 32-99. Due date.
Sec. 32-100. Distribution of copies of article.
Secs. 32-101--32-120. Reserved.

Article VI. Gross Premiums Tax on Property and Casualty Insurers
Sec. 32-121. Levy.
Sec. 32-122. Forwarding of copies of article.
Secs. 32-123--32-150. Reserved.

Article VII. Occupation Tax
Sec. 32-151. Required.
Sec. 32-152. Construction of terms; definitions.
Sec. 32-153. Administrative fee structure.
Sec. 32-154. Levied; restrictions.
Sec. 32-155. Business with no location in state.
Sec. 32-156. Business registration.
Sec. 32-157. Multiple numbers of businesses.
Sec. 32-158. Practitioners exclusively employed by a government.
Sec. 32-159. Purpose of tax.
Sec. 32-160. When tax due and payable; penalty.
Sec. 32-161. Exemption for charitable business.
Sec. 32-162. State registration; displayed.
Sec. 32-163. Qualifications of business.
Sec. 32-164. Failure to register business.
Sec. 32-165. When registration due and payable; penalty.
Sec. 32-166. Penalty.
Sec. 32-167. Businesses not covered by this article.
Sec. 32-168. Exempted by law.
Sec. 32-169. Occupation tax due and payable.
Sec. 32-170. Registration and tax of multiple businesses.
Sec. 32-171. Amendment.

ARTICLE I.

IN GENERAL

Secs. 32-1--32-25. Reserved.

ARTICLE II.

SPECIAL TAX DISTRICT

Sec. 32-26. Created.

A special tax district is hereby created in and for the unincorporated areas of the county, and the special tax levied in the unincorporated area is specifically earmarked for fire protection, solid waste disposal and recreation for citizens of the unincorporated areas.
(Res. of 3-28-89)

Secs. 32-27--32-45. Reserved.

ARTICLE III.

EXCISE TAX ON ROOMS AND LODGING*
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* State Law References: County and municipal excise taxes on rooms, lodgings and accommodations, O.C.G.A. § 48-13-50 et seq.; operators of hotels, inns and roadhouses, O.C.G.A. § 43-21-1 et seq.
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Sec. 32-46. Levy.

There is hereby levied an excise tax upon the furnishing for value to the public of any room or rooms, lodgings or accommodations furnished by any person or legal entity within the unincorporated area of the county in the amount of three percent of the charge to the public for the furnishing for value of such rooms, lodgings or accommodations.
(Res. of 3-3-87, § I; Ord. of 9-7-99, § I; Ord. of 2-7-00, § I)

Sec. 32-47. Use of funds.

Any and all monies collected from the levy of said tax shall be expressly and exclusively used to enhance and expand the economy of the county through the promotion of tourism.
(Res. of 3-3-87, § II; Ord. of 9-7-99, § II; Ord. of 2-7-00)

Sec. 32-48. Joint board of tourism.

There is hereby created the joint Jesup, Screven, Odum, and Wayne County board of tourism which shall consist of six members who shall serve terms of six years, two members appointed by the City of Jesup, one member appointed by the City of Odum, one member appointed by the City of Screven, and two members appointed by Wayne County. The purpose of this board shall be to plan, coordinate, and administer an effective tourism program for Wayne County, pursuant to O.C.G.A. § 48-13-51. The executive director of the chamber of commerce shall serve as the chief executive officer of the board, and shall perform all financial, secretarial and other ministerial functions of the board. The respective mayors, county commission chairman and chief executive officers of the City of Jesup, City of Odum, City of Screven, the County of Wayne, and the president of the Jesup-Wayne County chamber of commerce shall be ex-officio members of the board. The chairman of the board shall be chosen from the membership of the board. The board shall operate in compliance with by-laws adopted by the board.
(Ord. of 11-4-96, §§ 1, 2; Ord. of 9-7-99, § III; Ord. of 2-7-00, § III)

Sec. 32-49. Tourism program; funding.

The City of Jesup, City of Odum, City of Screven, and County of Wayne shall contract with the board of tourism to carry out an aggressive tourism program and shall commit all proceeds from the levy of the hotel and motel tax and other designated funds for this express and exclusive purpose.
(Res. of 3-3-87, § IV; Ord. of 9-7-99, § IV; Ord. of 2-7-00, § IV)

Sec. 32-50. Collection by county administrator.

The county administrator shall collect the proceeds from the levy of the hotel and motel tax for all unincorporated areas within the county and remit same to the board of tourism on behalf of the County of Wayne.
(Res. of 3-3-87, § V; Ord. of 9-7-99, § V; Ord. of 2-7-00, § V)

Sec. 32-51. Monthly collection.

Proceeds from the levy of the hotel-motel tax shall be due and collected monthly, no later than the 20th day of the month following the month of collection. All such taxes which have not been remitted to the county on or before the due date shall bear interest at the same rate as ad valorem taxes for the county.
(Res. of 3-3-87, § VI; Ord. of 9-7-99, § VI; Ord. of 2-7-00, § VI)

Sec. 32-52. Budget.

On or before January 1 of each year, the board of tourism shall prepare and submit to the county a budget for expenditures to be made in the upcoming year.
(Res. of 3-3-87, § VII; Ord. of 9-7-99, § VII; Ord. of 2-7-00, § VII)

Sec. 32-53. Board meetings; accounting; audits.

The executive director of the board of tourism shall publish the minutes of all meetings, maintain a full accounting of funds, publish not less than quarterly a report of activities and financial statement to the members of the boards of the City of Jesup, City of Odum, City of Screven, and County of Wayne. The members of the board of tourism shall cause an annual audit of the funds of the board by a certified public accountant licensed to perform said services in the State of Georgia. The board of tourism shall furnish a copy of such audit to the county on or before February 1 of each year.
(Ord. of 2-7-00, § VIII)

Secs. 32-54--32-75. Reserved.

ARTICLE IV.

SALES AND USE TAX*
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* State Law References: Joint county and municipal sales and use tax, O.C.G.A. § 48-8-80 et seq.
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Sec. 32-76. Levy.

Pursuant to the authority contained in O.C.G.A. § 48-8-80 et seq., the Wayne County Commissioners of Jesup, Georgia, does hereby levy a joint county and municipal sales and use tax at the rate of one percent within the special district whose boundaries are conterminous with the boundaries of the county.
(Res. of 9-2-86)

Secs. 32-77--32-95. Reserved.

ARTICLE V.

FINANCIAL INSTITUTIONS BUSINESS LICENSE TAX*
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* State Law References: Authorization to levy and collect a business license tax from depository financial institutions, O.C.G.A. § 48-6-93.
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Sec. 32-96. Levy.

In accordance with O.C.G.A. § 48-6-93, there is hereby levied an annual business license tax upon all depository financial institutions located within the county at a rate of 0.25 percent of the gross receipts of the depository financial institutions. Gross receipts shall mean gross receipts as defined in O.C.G.A. § 48-6-93. Depository financial institutions shall mean state and national banks, state building and loan associations, and federal savings and loan associations.
(Res. of 11-1-83, § 1)

Sec. 32-97. Minimum tax.

The minimum annual amount of business license tax due from any depository financial institution pursuant to this article shall be $1000.00.
(Res. of 11-1-83, § 2)

Sec. 32-98. Filing of return.

Pursuant to O.C.G.A. § 48-6-93(c), each depository financial institution subject to the tax levied by this article shall file a return of its gross receipts with the board of commissioners on March 1 of the year following the year in which such gross receipts are measured. The return shall be in the manner and in the form prescribed by the commissioner of the department of revenue based on the allocation method set forth in O.C.G.A. § 48-6-93(d). The board of commissioners shall assess and collect the tax levied pursuant to this article based upon the information provided in the return.
(Res. of 11-1-83, § 3)

Sec. 32-99. Due date.

Taxes levied pursuant to this article shall be due no later than 30 days after filing of the return prescribed by section 32-98, unless extended by the board of commissioners.
(Res. of 11-1-83, § 4)

Sec. 32-100. Distribution of copies of article.

The clerk of the county is hereby directed to forward a copy of this article to each depository financial institution in the county and to the home office of each such depository financial institution, if located outside the county.
(Res. of 11-1-83, § 5)

Secs. 32-101--32-120. Reserved.

ARTICLE VI.

GROSS PREMIUMS TAX ON PROPERTY AND CASUALTY INSURERS*
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* State Law References: Taxation of insurance companies based on gross direct premiums received from insurance policies within the unincorporated areas of counties, Ga. Const. art. 9, sec. 4, par. 1(c); county and municipal corporation tax on other than life insurance companies based on gross direct premiums, O.C.G.A. § 33-8-8.2.
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Sec. 32-121. Levy.

In accordance with O.C.G.A. § 33-8-8.2, there is hereby levied an annual tax upon each insurer doing insurance business within the unincorporated area of the county, in an amount equal to 2 1/2 percent of the gross direct premiums received during the calendar year on all insurance, other than life insurance, as defined in O.C.G.A. § 33-3-5(2), (3), (4) and (5). Gross direct premiums shall mean gross direct premiums as used in O.C.G.A. § 33-8-8.2(a).
(Res. of 9-6-83, § 1)

Sec. 32-122. Forwarding of copies of article.

The clerk is hereby directed to forward a duly certified copy of this article to the insurance commissioner within ten days of its enactment.
(Res. of 9-6-83, § 2)
State Law References: County and municipal corporation tax on life insurance companies based on gross direct premiums, O.C.G.A. § 33-8-8.1.

Secs. 32-123--32-150. Reserved.

ARTICLE VII.

OCCUPATION TAX

Sec. 32-151. Required.

For the year 2006 and succeeding years thereafter, each person engaged in any business, trade, profession or occupation in the county, whether with a location in the county or in the case of an out-of-state business with no location in the state exerting substantial efforts within the state pursuant to O.C.G.A. § 48-13-7, shall pay an occupation tax for such business, trade, profession or occupation; which tax and any applicable registration shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in the county. If the taxpayer has no permanent business location in the county, such business tax registration shall be shown to the county building inspector or this officer's deputies or to any officer of such county, upon request.
(Ord. of 6-5-06(3), § 1)

Sec. 32-152. Construction of terms; definitions.

(a) Wherever the term "Wayne County" is used herein, such term shall be construed to mean "Wayne County, Georgia"; wherever the term "county" is used herein, it shall be constructed to mean, "Wayne County, Georgia".

(b) As used in this article, the terms:

Administrative fees means a component of an occupation tax which approximates the reasonable cost of handling and processing the occupation tax.

Dominant line means the type of business, within a multiple-line business, that the greatest amount of income is derived from.

Location of office shall not include a temporary work site which serves a single customer or project.

Occupation tax means a tax levied on persons, partnerships, corporations or other entities for engaging in an occupation, profession or business for revenue raising purposes.

Person shall be held to include sole proprietors, corporations, partnerships, nonprofits or any other form of business organization, but specifically excludes charitable nonprofit organizations, which utilize 50 percent of their proceeds for charitable purposes.

Practitioner of profession or occupation is one who by state law requires a state license regulating such profession or occupation.

Practitioners of professions and occupations shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.

Regulatory fees means payments, whether designated as license fees, permit fees or by another name, which are required by a local government as an exercise of its police power and as a part of or an aid to regulation of an occupation, profession or business. The amount of a regulatory fee shall approximate the reasonable cost of the actual regulatory activity performed by the county. A regulatory fee my not include an administrative fee. Development impact fees as defined by paragraph 8 of O.C.G.A. § 36-71-2 or other costs or conditions of zoning or land development are not regulatory fees.
(Ord. of 6-5-06(3), § 2)

Sec. 32-153. Administrative fee structure.

(a) For the year 2006 and succeeding years thereafter, a nonprorated, nonrefundable administrative fee of $15.00 shall be required on all business and occupational tax accounts that were not registered in the county in prior years. Business and occupational tax accounts registered in the year 2006 are specifically excluded from the payment of this fee.

(b) If an applicant was required to have gained a license pursuant to this article prior to January 15, he shall pay an administrative fee of $35.00 for application made after the January 15 deadline; provided, if an applicant was required to have gained a license pursuant to this article prior to July 1, 2006, he shall pay an administrative fee of $35.00 for application made after the July 1, 2006, deadline.
(Ord. of 6-5-06(3), § 3)

Sec. 32-154. Levied; restrictions.

(a) An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the unincorporated part of the county and/or upon the applicable out-of-state businesses with no location or office in the state pursuant to O.C.G.A. § 48-13-7 upon the following criteria:

(1) The number of employees of the business or practitioner.

(b) Occupation tax schedule.

Number of employees--The tax rate determined by number of employees for each business, trade, profession, or occupation is as follows and will be developed and updated from time to time by the county board of commission:

Employees Tax liability
1 $40.00
2 $80.00
3--9 $80.00 + $15.00 for number of employees over 2
10 or more $185.00 + $12.50 for each employee over 9 to a maximum of $600.00

(Ord. of 6-5-06(3), § 4)

Sec. 32-155. Business with no location in state.

Registration and assessment of an occupation tax is hereby imposed on those businesses and practitioners of professions with no location or office in the state if the businesses' largest dollar volume of business in the state is in the county and the business or practitioner:

(1) Has one of more employees or agents who exert substantial efforts within the jurisdiction of the county for the purpose of soliciting business or serving customers or clients; or

(2) Owns personal or real property which generates income and which is located within the jurisdiction of the county.
(Ord. of 6-5-06(3), § 5)

Sec. 32-156. Business registration.

The business registration of each business operated in the local government's jurisdiction shall identify the line or lines of business that the business conducts. No business shall conduct any line of business without first having that line of business registered with the county building inspector's office and that line of business being noted by the county building inspector's office upon the business registration form which is to be displayed by the business owner.
(Ord. of 6-5-06(3), § 6)

Sec. 32-157. Multiple numbers of businesses.

Where a person conducts business at more than one fixed location, each location or place shall be considered a separate business for the purpose of occupation tax.
(Ord. of 6-5-06(3), § 7)

Sec. 32-158. Practitioners exclusively employed by a government.

Any practitioner whose office is maintained by and who is employed in practice exclusively by the United States, the state, a municipality or county of the state, instrumentalities of the United States, the state, or a municipality or county of the state shall not be required to obtain a license or pay an occupation tax for that practice.
(Ord. of 6-5-06(3), § 8)

Sec. 32-159. Purpose of tax.

The occupation tax levied herein is for revenue purposes only and is not for regulatory purposes, nor is the payment of the tax made a condition precedent to the practice of any such profession, trade, or calling. The occupation tax only applies to those businesses and occupations which are covered by the provisions of O.C.G.A. §§ 48-13-5 to 48-13-26. All other applicable businesses and occupations are taxed by the local government pursuant to the pertinent general and/or local law and ordinance.
(Ord. of 6-5-06(3), § 9)

Sec. 32-160. When tax due and payable; penalty.

(a) Each such occupation tax shall be for the calendar year 2006 and succeeding calendar years thereafter unless otherwise specifically provided. Such registration and occupation tax shall be payable January 1 of each year and shall, if not paid by January 15 of each year, be subject to penalties for delinquency as prescribed in this article. Provided, such registration and occupation tax for the year 2006 shall be payable on July 1, 2006, and shall, if not paid by July 15, 2006, be subject to penalties as prescribed in this article. On any new profession, trade or calling begun in the county in 2006 or succeeding years thereafter, the registration and tax shall be delinquent if not obtained immediately upon beginning business and a flat fee penalty imposed. The tax registration herein provided for shall be issued by the county building inspector and if any person, firm or corporation whose duty it is to obtain a registration shall, after such registration or occupation tax becomes delinquent, transact or offer to transact, in the county, any of the kind of profession, trade or calling subject to this article without having first obtained such registration, such offender shall, upon conviction by the county magistrate judge, be punished by a fine not to exceed $500.00, or imprisonment not to exceed 180 days, either or both in the discretion of the county magistrate judge.

(b) In addition to the above remedies, the county marshal may proceed to collect such delinquent occupation tax in the same manner as provided by law for tax executions.
(Ord. of 6-5-06(3), § 10)

Sec. 32-161. Exemption for charitable business.

No business on which a business registration or occupation tax is levied by this article shall be exempt from such registration or tax on the ground that such business is operated for a charitable purpose, unless 50 percent or more of the entire proceeds from such business are devoted to such purpose.
(Ord. of 6-5-06(3), § 11)

Sec. 32-162. State registration; displayed.

(a) Each person who is licensed by the secretary of state pursuant O.C.G.A. Title 43 shall provide evidence of a proper and current state license before the county registration may be issued.

(b) Each person who is licensed by the state shall post the state license in a conspicuous place in the licensee's place of business and shall keep the license there at all times while the license remains valid.
(Ord. of 6-5-06(3), § 12)

Sec. 32-163. Qualifications of business.

Any business required to obtain health permits, bonds, certificates of qualification, certificates of competency or any other regulatory matter shall first, before the issuance of a county business registration, show evidence that such requirements have been met.
(Ord. of 6-5-06(3), § 13)

Sec. 32-164. Failure to register business.

All persons subject to the occupation tax levy pursuant to this article shall be required to obtain the necessary registration for such business as described in this article, and in default thereof the officer or agent soliciting for or representing such persons shall be subject to the same penalty as other persons who fail to obtain a registration. Every person commencing business in the county after January 1 of each year shall likewise obtain the registration herein provided for before commencing the same; and any person transacting, or offering to transact in the county, any of the kinds of business, trade, profession or occupation without first having so obtained such registration, shall be subject to penalties provided thereof.
(Ord. of 6-5-06(3), § 14)

Sec. 32-165. When registration due and payable; penalty.

(a) Each such registration shall be for the calendar year in which the registration was obtained, unless otherwise specifically provided. There is hereby imposed a penalty upon each business which fails to apply for and obtain an appropriate business registration and pay all tax and fees as provided herein before July 15, 2006, and on January 15 of each year hereafter. Every person commencing business in the county after July 1, 2006, and after January 1 of each year hereafter shall obtain the registration required before commencing such business. Any person transacting or offering to transact in the county any business, trade, profession or occupation without first having obtained such registration shall be subject to penalties provided in section 32-166. Such penalties shall be in addition to all other penalties, civil and criminal herein provided; and may be collected by the remedies herein provided for collection of the occupation tax, and shall have the same lien and priority as the occupation tax to which the penalty applies.

(b) The registration herein provided for shall be issued by the county building inspector, and if any person, firm or corporation whose duty it is to obtain a registration shall, after such occupation tax becomes delinquent, transact or offer to transact, in the county, any of the kind of business, trade, profession or occupation without having first obtained such registration, such offender shall be subject to penalties provided thereof.
(Ord. of 6-5-06(3), § 15)

Sec. 32-166. Penalty.

Any person violating any provisions of this article shall, upon conviction before the county magistrate judge, be fined in an amount not exceeding $500.00 or imprisoned not exceeding 180 days, either or both, in the discretion of the magistrate judge.
(Ord. of 6-5-06(3), § 16)

Sec. 32-167. Businesses not covered by this article.

The following businesses are not covered by the provisions of this article, but may be assessed an occupation tax or other type of tax pursuant to the provisions of other general laws of the state or by local law:

(1) Those businesses regulated by the state public service commission.

(2) Those electrical service businesses organized under O.C.G.A. Chapter 3 Title 46.

(3) Any farm operation for the production from or on the land of agricultural products, but not including agribusiness.

(4) Cooperative marketing associations governed by O.C.G.A. § 2-10-105.

(5) Insurance companies governed by O.C.G.A. § 33-8-8, et seq.

(6) Motor common carries governed by O.C.G.A. § 46-7-15.

(7) Those businesses governed by O.C.G.A. § 48-5-355. (Businesses that purchase carload lots of guano, meats, meal, flour, bran, cottonseed or cottonseed meal and hulls.)

(8) Agricultural products and livestock raised in the state governed by O.C.G.A. § 48-5-356.

(9) Depository financial institutions governed by O.C.G.A. § 48-6-93.

(10) Facilities operated by a charitable trust governed by O.C.G.A. § 48-13-55.
(Ord. of 6-5-06(3), § 17)

Sec. 32-168. Exempted by law.

An occupation tax shall not apply to any business where such levy is prohibited or exempted by the laws of the state or of the United States.
(Ord. of 6-5-06(3), § 18)

Sec. 32-169. Occupation tax due and payable.

The amount of occupation tax shall be payable to the county, at the Wayne County Tax Assessors Office on January 1 of each year and delinquent if not paid on or before January 15 of each year. Provided for the year 2006, said tax shall be payable on July 1 and delinquent if not paid on or before July 15.
(Ord. of 6-5-06(3), § 19)

Sec. 32-170. Registration and tax of multiple businesses.

Where a business is operated at more than one place or where the business includes more than one line, such business shall be required to obtain the necessary registration for each location and line and pay an occupation tax in accordance with prevailing taxing method and tax rate for each location and line.
(Ord. of 6-5-06(3), § 20)

Sec. 32-171. Amendment.

This article shall be subject to amendment or repeal, in whole or in part, at any time, and no such amendment or repeal shall be construed to deny the right of the commission to assess and collect any of the taxes or other charges prescribed. Such amendment may increase or lower the amounts and tax rates of any occupation and may change the classification thereof. The payment of any occupation tax provided for shall not be construed as prohibiting the levy or collection by the jurisdiction of additional occupation taxes upon the same person, property or business.
(Ord. of 6-5-06(3), § 21)