Roswell, GA
File #: 13-0490    Version: Name: Amendment to Chapter 10.3, Occupation Taxes
Type: Item with Ordinance Status: Passed
File created: 10/3/2013 In control: Mayor and City Council
On agenda: 10/28/2013 Final action: 10/28/2013
Title: Approval of an Amendment to Chapter 10.3, Occupation Taxes, Article 10.3.4(a)(1) of the City of Roswell Code of Ordinances. (Second Reading) Presented by Alice Wakefield, Director of Community Development
Attachments: 1. ORD 2013-10-11_To Amend Chapter 10_Occupation Taxes, 2. Ordinance - Chap 10_Occupation Taxes_1st reading, 3. Chap 10.3.4 - Occupation Tax - Mark up copy, 4. Memo - 10.3 code - Occupation Taxes
Title
Approval of an Amendment to Chapter 10.3, Occupation Taxes, Article 10.3.4(a)(1) of the City of Roswell Code of Ordinances. (Second Reading)
Presented by Alice Wakefield, Director of Community Development
Body
Item Summary:
Under Chapter 10, Occupation Taxes, of the Code of Ordinances, a business is required to pay a nonrefundable administrative fee of $50, a nonrefundable regulatory fee of $100 and $5 for each employee.  The current regulation has been interpreted to mean that the $5 fee is not required for the first employee.  This proposed amendment will clarify the requirement that each business will pay $5 for each employee.
Committee or Staff Recommendation:
On October 14, 2013, Mayor and Council approved the First Reading of the Ordinance.
Financial Impact:
N/A
Presented by:
Alice Wakefield, Director of Community Development