§ 26-33. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

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

Business means any person, corporation, partnership or other legal entity which exerts substantial efforts within the city, engages in, causes to be engaged in and/or represents or holds out to the public to be engaged in any occupation or activity with the object of gain or benefit, either directly or indirectly.

Business location means the physical location of a business. This definition shall include any structure or vehicle where a business, profession or occupation is conducted, but shall not include a temporary or construction work site which serves a single customer or project, or a vehicle used for sales or delivery by a business or practitioner of a profession. A temporary work site which serves multiple customers is included in this definition, and any business operating at such location is subject to the requirements of this article. For the purposes of this article, a separate location shall exist if there is a separation of buildings of a business by the property of another, not including public streets.

City means the City of Pooler, Georgia.

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

Employee means an individual whose work is performed under the direction and supervision of the employer and whose employer withholds FICA, federal income tax or state income tax from such individual's compensation or whose employer issues to such individual, for purposes of documenting compensation, a form I.R.S. W-2, but not a form I.R.S. 1099.

Engaged in business means the doing or performing of any act of selling any goods or services, or soliciting business or offering any goods or services for sale primarily in an attempt to make a profit, including selling or performing services of the character of a wholesaler or retailer, or being involved in any of the functions performed as a manufacturer, or renting real or personal property, which are performed either as an owner, operator or agent of any business, trade, profession or occupation within the city.

Manufacturing means a person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or commercial use any articles, substances or commodities, including, but not limited to, the following:

(1)

Materials upon which commercial activities have been applied by hand or machinery so that as a result thereof a new substance of trade or commerce is produced;

(2)

The production or fabrication of special or custom-made articles;

(3)

The slaughtering, packing, aging, curing, preserving, canning, preparing and freezing of fresh foods, fruits, vegetables and meats.

Nonprofit organization means an organization which is formed for a purpose not involving pecuniary remuneration, directly or indirectly, to its shareholders or members as such. Such organizations encompass those which are truly altruistic as well as those whose aid is limited to its membership. (See Internal Revenue Code § 501.)

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 includes sole proprietors, corporations, partnerships, nonprofits or any other form of business organization.

Practitioner of profession or occupation means one, who by state law, requires state licensure regulating such profession or occupation. Practitioner of profession and occupation shall not include a practitioner whose 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 city. A regulatory fee may not include an administrative fee. Development impact fees as defined by O.C.G.A. § 36-71-2(8), or other costs or conditions of zoning or land development, are not regulatory fees.

Retailer means a person who sells to consumers or any other person for any purpose other than for resale any tangible personal property.

Services means the accommodating or performing of a duty or work by a person utilizing time or talents for direct or indirect remuneration.

Wholesaler means a person who sells to jobbers or to persons other than consumers any tangible personal property.

(Ord. of 12-4-1995, § I)

Cross reference

Definitions generally, § 1-2.