INDEX – BUSINESS TAX ORDINANCE
Section 1. LEVY OF BUSINESS TAX
Section 2. PURPOSE AND SCOPE OF TAX
Section 3. DEFINITIONS
Section 4. BUSINESS TAX FEE STRUCTURE
Section 5. BUSINESS TAX SCHEDULE
Section 6. BUSINESS TAX RESTRICTIONS; REAL ESTATE BROKERS AND AGENTS
Section 7. BUSINESS TAX CERTIFICATE REQUIRED; FEE FOR DUPLICATE
Section 8. BUSINESS TAX RETURNS; PROCEDURES
Section 9. DURATION OF BUSINESS TAX CERTIFICATE
Section 10. DUE DATE
Section 11. DELINQUENCY FEES
Section 12. PENALTY FOR VIOLATION; COLLECTION BY CIVIL ACTION
Section 13. BUSINESS TAX ON BUSINESS WITH NO LOCATION IN GEORGIA
Section 14. ALLOCATION OF GROSS RECEIPTS OF BUSINESS WITH MULTIPLE INTRA-OR INTERSTATE LOCATIONS
Section 15. EXEMPTION FOR NON-PROFIT ORGANIZATIONS
Section 16. VETERAN'S CERTIFICATE OF EXEMPTION
Section 17. VOCATIONAL REHABILITATION EXEMPTION
Section 18. FREE PERMIT FOR CHARITABLE OR RELIGIOUS SOLICITOR, SOLICITOR FOR SUBSCRIPTIONS
Section 19. ECONOMIC DEVELOPMENT CREDITS
Section 20. EVIDENCE OF STATE LICENSING REQUIRED IF APPLICABLE
Section 21. EVIDENCE OF QUALIFICATION REQUIRED IF APPLICABLE
Section 22. BUSINESSES NOT COVERED BY THIS ARTICLE
Section 23. BUSINESS TAX INAPPLICABLE WHERE PROHIBITED BY LAW
Section 24. GROSS RECEIPTS INFORMATION CONFIDENTIAL
Section 25. AUTHORITY TO ENTER BUSINESS
Section 26. ADMINISTRATIVE AND ENFORCEMENT PROVISIONS;AUTHORITY TO REQUIRE INFORMATION
Section 27. REGISTRATION FOR BUSINESS NOT COVERED IN SCHEDULE
Section 28. REQUIREMENT OF PUBLIC HEARING
Section 29. SUSPENSION AND REVOCATION
Section 30. ALCOHOLIC BEVERAGE LICENSES
Section 31. INSURANCE LICENSES
Section 32. BUSINESS TAX ON BANKS
Section 33. LISTING OF BUSINESS TYPES
Section 34. REGULATORY FEES
Section 35. REFERENCES
Section 1. LEVY OF BUSINESS TAX
Each person engaged in any business, occupation, or profession in the City of Savannah, whether from a fixed location in the City or as an out-of-state business with no location in Georgia but which exerts substantial efforts within the state and in the City of Savannah pursuant to O.C.G.A. §48-13-7, shall pay to the City a business tax according to the provisions of this Article.
Section 2. PURPOSE AND SCOPE OF TAX
The business tax levied herein is for revenue purposes only and is not for regulatory purposes. The business tax applies only to businesses and occupations which are covered by the provisions of O.C.G.A. §48-13-5 through §48-13-26. Other applicable
businesses and occupations are subject to City taxes pursuant to pertinent general law and/or City ordinance.
Section 3. DEFINITIONS
In addition to the definitions in Article A, Section 2, of this Ordinance, the following words and terms shall have the meanings shown below when used in this Article:
(A) Business. Any person, corporation, partnership, or other legal entity which exerts substantial efforts within Savannah, 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.
(B) Business Tax. A tax levied for revenue raising purposes on persons, firms, partnerships, corporations, and other entities for engaging in a business, occupation, or profession.
(C) Base Tax. The base tax is a flat-fee component of the business tax. This flat-fee component is the same amount for all businesses which are taxed on the basis of gross receipts and is included in the amounts shown in the Business Tax Schedule set
forth in Section 5 of this Article.
(D) Regulatory Fee. A regulatory fee, as provided under O.C.G.A. §48-13-9, is any payment to the City, whether designated as a license fee, permit fee, or by another name, which the City requires as an exercise of its police power and as a part of or an
aid to regulation of an business, occupation, or profession. The amount of a regulatory fee shall approximate the reasonable cost of the actual regulatory activity performed by the City. Businesses subject to regulatory fees are identified in Section 33 of this Article, entitled Regulatory Fees and References. 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 of zoning or land development are not regulatory fees.
(E) Business Tax Certificate. A business tax certificate is the document issued by the City Revenue Department to a business, occupation, or profession which gives evidence of compliance with the requirements of this Article and payment of a business
tax for the year. The certificate shows name and address of the business, business type, and other pertinent information, but not the amount of tax paid.
(F) Gross Receipts
(1) Inclusions. Gross receipts means the total revenue of the business or practitioner for the period, including but not limited to the following:
(a) Total income produced from within the State of Georgia, whether produced from inside or outside the City, unless the business or practitioner has already paid a business or occupation tax on the income produced outside the City;
(b) Total income without deduction for cost of goods or expenses incurred;
(c) Gain from trading in stocks, bonds, capital assets, or instruments of indebtedness
(d) Proceeds from commissions on the sale of property, goods or services;
(e) Proceeds from fees for services rendered; and
(f) Proceeds from rent, interest, royalty, or dividend income
(2) Exclusions. Gross receipts shall not include the following:
(a) Sales, use, or excise tax;
(b) Sales returns, allowances, and discounts;
(c) Proceeds from sales to customers outside the State of Georgia;
(d) Payments made to a subcontractor or an independent agent;
(e) Gross income on alcoholic beverage sales covered by alcohol license;
(f) Inter-organizational sales or transfers between or among the units of a parent-subsidiary controlled group of corporations as defined by 26 U.S.C. §1563(a)(1), or between or among the units of a brother-sister controlled group of corporations as defined by 26 U.S.C. §1563(a)(2), or between or among wholly owned partnerships or other wholly owned entities;
(g) Governmental and foundation grants, charitable contributions, or the interest income derived from such funds received by a nonprofit organization which employs salaried practitioners otherwise covered by this Ordinance, if such funds constitute 80 percent or more of the organization's receipts.
(G) Business Location or Office. The physical location of a business. Location or office 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, nor 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.
(H) Dominant Business Activity. The activity which is the major source of income of a business that conducts multiple activities. Such dominant business activity represents the largest percentage of business revenues but may not represent a majority of revenues. Businesses are classified according to dominant business activity.
(I) Practitioner of Profession or Occupation. A person who is licensed and regulated by the State of Georgia for engaging in a profession or occupation. For purposes of this Article, practitioners of a profession or occupation shall not include a practitioner who on an annual basis is an employee of a business and the business pays a business tax pursuant to this Article. Nothing in this Article shall be construed or interpreted as limiting or regulating the practice of any such practitioner of a profession who is licensed and regulated by the State of Georgia, nor as subjecting any such practitioner of a profession to any criminal sanction.
Section 4. BUSINESS TAX FEE STRUCTURE
(A) Base Tax. A non-proratable, non-refundable flat-tax component of the business tax, as provided in the Business Tax Schedule, Section 5 of this Article, shall be required on all general business tax accounts. Such base tax shall be included in the
business tax amounts shown in the Business Tax Schedule.
(B) Business Tax
(1) A business tax shall be levied upon those businesses with one or more locations or offices in the corporate limits of the City and upon the applicable out-ofstate businesses with no location or office in Georgia pursuant to O.C.G.A. §48-13-7, based upon gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, occupation, or profession as measured by nationwide averages.
(2) Classification by NAICS. Businesses and professions within the City shall be classified by dominant business activity into occupation groups according to the classification structure set forth in the North American Industry Classification System
Manual, published by the U. S. Government, Executive Office of the President, Office of Management and Budget.
(3) Business Profitability Classes. Businesses shall be assigned to profitability classes by the first two digits of the North American Industry Classification System (NAICS) number. Profitability classes shall reflect business profitability ratios, as measured by nationwide averages derived from statistics, classifications, or other information published by the U.S. Office of Management and Budget, the U.S. Internal Revenue Service, or successor agencies.
Profitability Class Average Profitability Ratio
A Up through 3.00%
B Over 3.00% through 4.00%
C Over 4.00% through 5.30%
D Over 5.30% through 7.00%
E Over 7.00% through 13.50%
F Over 13.50%
The six profitability classes are incorporated into the Business Tax Rate Schedule
shown in Section 5 below.
(C) Business Tax on Professions. Each person engaged in the practice of a profession as described in O.C.G.A. §48-13-9(c)(1) through (18); each attorney; physician; osteopath; chiropractor; podiatrist; dentist; optometrist; psychologist; veterinarian; landscape architect; land surveyor; physiotherapist; public accountant; embalmer; funeral director; civil, mechanical, hydraulic, or electrical engineer; architect; marriage and family therapist, social worker, and professional counselor practicing such profession, whether individually or as a member or employee of a firm, partnership, or corporation, shall elect as such person's entire business or occupation tax one of the following:
(1) The business tax based on gross receipts combined with profitability ratios as set forth in paragraph B of this Section 4. If a practitioner elects to pay a tax based on gross receipts, all members and professional employees of the practitioner's firm must
also elect to pay a tax based on gross receipts. In such case, the firm must list all practitioners and attach the list to a single business tax return for the firm.
(2) A fee of $400 per practitioner licensed by the State, such tax to be paid only at the practitioner's principal office or location. A practitioner paying a fee according to this paragraph shall not be required to provide information to the City relating to gross
receipts of the business or practitioner. If a practitioner elects to pay the per-practitioner fee, all members and professional employees of the practitioner's firm must also elect to pay the per-practitioner fee, in which case each practitioner may file a separate return
and pay the flat tax, or the firm may file one return, attach a list of practicing professionals, and pay a tax totaling $400 per professional.
This election is to be made on an annual basis and must be done by the business tax return due date each year.
No business tax on professions shall be assessed or collected from any practitioner of a profession whose office is maintained by and who is employed in practice exclusively by the United States, the State of Georgia, a municipality or county of the State, or instrumentalities thereof.
This tax on professions is for revenue purposes only, and nothing herein shall be construed or interpreted as limiting or regulating the practice of any such practitioner of a profession who is licensed and regulated by the State of Georgia, nor as subjecting any such practitioner of a profession to any criminal sanction.
Section 5. BUSINESS TAX SCHEDULE
BUSINESS TAX SCHEDULE The business tax amounts, including $75 base tax, for the various brackets or
ranges of gross receipts in each profitability class are shown below:
Business Tax by Profitability Class
GROSS RECEIPTS BRACKETS A B C D E F
Base Rate > *0.00069* *0.00079* *0.00089* 0.00099* 0.00109* *0.00119*
Bracket Range in Dollars
1 $1 - 30,000 $85 $87 $88 $90 $91 $93
2 30,001 - 100,000 119 125 131 137 144 150
3 100,001 - 200,000 172 186 200 215 229 243
4 200,001 - 300,000 232 255 277 300 323 346
5 300,001 - 500,000 318 353 388 423 459 494
6 500,001 - 750,000 442 495 548 601 654 707
7 750,001 - 1,000,000 570 642 714 785 857 929
8 1,000,001 - 2,000,000 893 1,011 1,130 1,248 1,367 1,485
9 2,000,001 - 3,000,000 1,386 1,576 1,766 1,956 2,146 2,336
10 3,000,001 - 4,000,000 1,838 2,093 2, 349 2,604 2,860 3,115
11 4,000,001 - 5,000,000 2,249 2,564 2,879 3,194 3,509 3,824
12 5,000,001 - 6,000,000 2,618 2,986 3,355 3,723 4,092 4,460
13 6,000,001 - 8,000,000 3,166 3,614 4,062 4,510 4,958 5,406
14 8,000,001 - 10,000,000 3,863 4,412 4,961 5,510 6,059 6,608
15 10,000,001 - 15,000,000 4,991 5,704 6,416 7,129 7,841 8,554
16 15,000,001 - 20,000,000 6,400 7,402 8,330 9,257 10,185 11,112
17 20,000,001 - 25,000,000 7,607 8,785 9,887 10,990 2,092 13,195
18 25,000,001 - 30,000,000 8,539 9,851 11,089 12,326 13,564 14,801
19 30,000,001 - 40,000,000 9,902 11,412 12,847 14,282 15,717 17,152
20 40,000,001 - 50,000,000 11,489 13,229 14,894 16,559 18,224 19,889
21 50,000,001 - and over * 12,524 14,414 16,229 18,044 19,859 21,674
Calculating License Fees
1. Determine your gross receipt bracket by reporting the actual gross receipts from the previous tax year. The number on the left indicates the bracket number required for line 21 on the application.
2. Match the Tax Profitability class (A-F) shown on the Business Tax Renewal Form with the gross receipt bracket selected.
* Example, if the Business Tax Renewal Form indicates the letter A as the tax class, and you estimate approximately $25,000 as gross income, the cost of your business certificate would be $85 for the calendar year.
Section 6. BUSINESS TAX RESTRICTIONS; REAL ESTATE BROKERS AND
AGENTS
(A) Restrictions
(1) No business or practitioner shall be required to pay more than one business tax for each of its locations.
(2) No business tax will be required upon more than 100 percent of a business's gross receipts.
(3) No business tax will be required on receipts on which such tax has been levied in other localities or states.
(B) Real Estate Brokers and Agents. A business tax shall be required from real estate brokers and agents whose offices are located outside the City of Savannah and who sell property inside the City (O.C.G.A. §48-13-17). Any broker or agent which does business in more than one taxing jurisdiction shall allocate revenues among all such jurisdictions which levy a gross receipts tax. If any such jurisdiction does not levy a business tax based on gross receipts, then the gross receipts which would otherwise be allocatable to such jurisdiction shall be allocated to the jurisdiction in which the business is physically located. Each real estate sales agent is considered to be an independent agent and is liable for a business tax. Income generated by any such agent filing a separate return may be excluded from the broker's return pursuant to Section 3 (F)(b)(iii) of this Article. A real estate brokerage firm may, however, elect to include sales commissions generated by such agents in its gross income, in which case (a) the broker must list all agents whose
revenues are included in its return, and (b) such agents are not required to file a return and pay a tax.
Section 7. BUSINESS TAX CERTIFICATE REQUIRED; FEE FOR DUPLICATE
No person shall conduct business from a location within the City without first registering with the City Revenue Department. Each location shall be considered a separate business for purposes of this Article. Upon payment by the business of required business tax, the Revenue Department shall issue a business tax certificate to the business. There shall be a $10.00 fee to defray the cost of issuing a duplicate business tax certificate.
The business owner shall display such business tax certificate in a conspicuous place within the business premises, if the taxpayer has a permanent business location in Savannah. If the taxpayer has no permanent business location in Savannah, such
business tax certificate shall be kept on the person or within the vehicle of the registered business.
Any business tax certificate shall be shown upon demand to any authorized employee of the Revenue Department, Police Department, or other City Department engaged in performing its authorized function. Any person who fails or refuses to show a business tax certificate upon demand of any authorized City employee shall be in violation of this Article.
Any business which is registered with the City and pays a business tax based on gross receipts in combination with profitability ratios shall be permitted to conduct its same business activities from a temporary site (a) during recognized public festivals and
(b) with a group of registered dealers in a "show" arrangement, provided that any such temporary site shall meet all City zoning and building code requirements as evidenced by a Certificate of Occupancy issued by the City Inspections Department. This provision shall not apply to alcoholic beverage dealers (Savannah Code §6-1216), nor to any other business regulated by the City.
Section 8. BUSINESS TAX RETURNS; PROCEDURES
(A) Return to be filed. All business taxes levied under this Article (except for professionals electing to pay a flat fee) are levied on the gross receipts of the current calendar year. However, for convenience of both the City and the taxpayer, each business subject to the business tax shall, on or before March 1 of the current calendar year, file with the Revenue Department a signed return showing the gross receipts bracket representing the total actual income of that business during the preceding calendar year. This return shall be used to determine the final tax for the calendar year just completed and as an estimate of the gross receipts and business tax for the current year. The tax return for professionals shall show the election to pay either on gross receipts or a flat fee. Each business required by the State to hold a State sales tax identification number shall provide such number to the City on its business tax return
form.
(B) Operation for part of preceding year. Where a business has been in operation for only a part of the preceding year, the amount of gross receipts for such part shall be reported in said return. The return shall also show a figure putting the receipts for such part of a year on an annual basis with the part-year receipts bearing the same ratio to the whole-year receipts as the part year bears to the whole year. Said figure shall be the estimate of gross receipts of the business for the current calendar year in establishing the business tax liability.
(C) New business. In the case of a new business which did not operate for any period of time within the City during the preceding year, the owner or other person liable for business tax shall estimate on an application form the gross receipts bracket representing revenues from the date business is to begin within the City to the end of the calendar year. Business tax on such estimate shall be paid before business activities begin.
(D) Payment of tax. Based on the gross receipts bracket identified on the above-described return, each business shall determine the business tax amount for its profitability class from the Business Tax Schedule provided by the City with the return form. Such business shall submit payment of that tax amount along with the return by the due date prescribed by this Article.
(E) Underpayment of tax. If the amount of business tax paid for the preceding year based on the prior year's estimate is less than the amount of business tax due for the preceding year based on gross receipts reported on the current year's return, the difference shall be due and payable. The Revenue Department will calculate the additional tax due for the preceding year, using the tax rate for that year, and will issue a bill for that amount; provided, however, that in consideration of the costs of billing and collecting, no amount less than $35 shall be billed. Any billed amount shall be due and payable within 30 days of the date rendered.
(F) Overpayment of tax. If the amount of business tax paid for the preceding year based on the prior year's estimate exceeds the amount of business tax due for the preceding year based on gross receipts reported on the current year's return, the difference is refundable to the taxpayer. The Revenue Department will calculate the amount of overpayment for the preceding year, using the tax rate for that year, and will initiate refund of that amount; provided however, that in consideration of the costs of processing refunds, no amount less than $25 shall be refunded except upon specific written request.
Section 9. DURATION OF BUSINESS TAX CERTIFICATE
Each business tax certificate shall be for the calendar year, or the remaining portion thereof. Such certificate shall expire on December 31 of the year of issuance; provided, however, that a registered business may continue to operate on its previous year's expired certificate until the due date for renewal.
Section 10. DUE DATE
Business taxes, and any applicable regulatory fees shall be due and payable in full to the City Revenue Department as of January 1 of each year and shall, if not paid by March 1 of each year, be subject to delinquency penalties as prescribed in this Article. On any new business or profession begun in the City during the year, the tax shall be delinquent if not paid prior to beginning business within the City.
Section 11. DELINQUENCY FEES
Where registration and payment of business tax is past due and unpaid, a delinquency fee of the greater of $25 or ten percent of the amount due shall be imposed from the due date, and interest shall be charged at the rate provided in Article A, Section 5 of this Ordinance. Any business which fails to register and pay a business tax before engaging in business within the City shall be considered delinquent and shall be subject to delinquency fees and interest charges, and other penalties provided herein. Delinquency fees for alcoholic beverage licenses shall be charged as provided by the Alcoholic Beverage Licenses section of this Article.
Section 12. PENALTY FOR VIOLATION; COLLECTION BY CIVIL ACTION
(A) Business Tax. If any person, other than a practitioner of a profession as defined in Section 3, paragraph (i) of this Article, transacts or offers to transact business within the City without first having registered and paid the business tax, or if any such person transacts or offers to transact business within the City after said tax becomes delinquent, such offender shall, upon conviction in the Recorder’s Court of Chatham County, be subject to the general penalty as provided by the Savannah Code, Section 1-1013. Nothing herein shall be construed or interpreted as subjecting any practitioner of a profession who is licensed and regulated by the State of Georgia to any criminal sanction whatsoever, nor in any way limiting or regulating the practice of any such practitioner of a profession.
(B) Regulatory Fee. If any person, other than a practitioner of a profession as defined in Section 3, paragraph (i) of this Article, transacts or offers to transact business within the City without first having registered and paid a regulatory fee when required by
this Article, or if any such person transacts of offers to transact business within the City after said regulatory fee becomes delinquent, such offender shall, upon conviction in the Recorder’s Court of Chatham County, be subject to the general penalty as provided by
the Savannah Code, Section 1-1013. Nothig herein shall be construed or interpreted as levying a regulatory fee on or applying any criminal sanction to any practitioner of a profession who is licensed and regulated by the State of Georgia, nor in any way limiting or regulating the practice of any such practitioner of a profession.
(C) Collection by Civil Action. The Revenue Director may proceed to collect any business tax or regulatory fee levied under this Article in the same manner as provided by law for tax executions, and may use other civil proceedings to enforce payment.
Section 13. BUSINESS TAX ON BUSINESS WITH NO LOCATION IN GEORGIA
A business tax is hereby imposed on those businesses and practitioners of professions with no location or office in the State of Georgia if the business's largest dollar volume of business in Georgia is in the City of Savannah and the business or practitioner:
(1) pursuant to O.C.G.A. §48-13-7, has one or more employees or agents who exert substantial efforts within the City 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 City. Out-of-state businesses with no location in Georgia shall be assessed business taxes based on the gross receipts of the business as defined in O.C.G.A. §48-13-7
which are reasonably attributed to sales or services in the state of Georgia.
Section 14. ALLOCATION OF GROSS RECEIPTS OF BUSINESS WITH MULTIPLE INTRA- OR INTERSTATE LOCATIONS
For those businesses that have multiple locations inside and outside of the City where the gross receipts can be allocated to each location, the gross receipts used to determine the business tax assessed will be those gross receipts attributed to each location within the City. Where the dollar amount of gross receipts attributed locally cannot be determined in those businesses with multiple locations, the total gross receipts will be divided by the total number of locations in the City and elsewhere and allotted in an equal percentage of the total gross receipts to each of those locations.
Upon request, the business or practitioner with a location or office situated in more than one jurisdiction shall provide to the Revenue Department the following:
(1) financial information necessary to allocate the gross receipts of the business or practitioner; and
(2) information relating to the allocation of the business's or practitioner's gross receipts by other local governments. Where the business has locations outside of the City and taxation is levied for a criteria other than gross receipts in the other local governments, the City shall not tax more than the allotted share of gross receipts for the local operation.
Section 15. EXEMPTION FOR NON-PROFIT ORGANIZATIONS
Pursuant to O.C.G.A. 48-13-13 (a)(5), as amended by H.B. 175, no business tax or regulatory fee is levied on any nonprofit organization operating within the City. A nonprofit organization is defined as an organization which is classified as non-profit by the Federal Internal Revenue Service and is exempt from Federal income taxes under Internal Revenue Service regulations. The Revenue Department may require evidence of tax exempt status before exemption is granted. Exemption from registration and payment of business tax and regulatory fee does not exempt any such business from compliance with the City's zoning, building code, and other regulations.
Section 16. VETERAN'S CERTIFICATE OF EXEMPTION
Each person operating a business in the City of Savannah under a Veteran's Certificate of Exemption issued by the State of Georgia, Department of Veterans Service, shall before conducting such business file with the Revenue Department an application for a free business tax certificate on a form furnished by the Revenue Department. Such application shall provide the name of the veteran, location of the proposed business, and other pertinent information about the operations of such business. An application for a free business tax certificate shall be subject to the same conditions for approval as regular business tax certificate. No person other than the applicant may be employed by such business.
Section 17. VOCATIONAL REHABILITATION EXEMPTION
Each person operating a business in the City of Savannah as a client of the State Department of Education, Division of Vocational Rehabilitation, after being certified by such agency, shall before conducting business file an application for a free business tax
certificate with the Revenue Department on a form furnished by the Revenue Department. Such application shall provide the name of the client, location of the proposed business, and other pertinent information regarding the operation of such business. Such application for a free business tax certificate shall be subject to the same conditions for approval as regular business tax certificate. No person other than the applicant may be employed by such business.
Section 18. FREE PERMIT FOR CHARITABLE OR RELIGIOUS SOLICITOR,
SOLICITOR FOR SUBSCRIPTIONS
Pursuant to the Transient Merchant, Peddler, and Solicitor Ordinance of 1980, the Revenue Department is authorized to issue a permit, as defined by Savannah Code
Section 6-1602, paragraph (j), to any qualifying solicitor for charitable or religious purposes, as defined by paragraph (g) of said Code section, and to any solicitor for subscriptions, as defined by paragraph (h) of said Code section. Application shall be made on forms to be provided by the Revenue Department. Said permit shall be free of charge, except that there shall be a $25.00 application fee to defray administrative costs of issuing a permit.
Section 19. ECONOMIC DEVELOPMENT CREDITS
Pursuant to O.C.G.A. §48-13-10(f), as amended by H.B.175, economic development credits against business taxes owed may be granted to one or more types of businesses or practitioners of occupations or professions as part of a plan for economic development for the purpose of attracting, encouraging, or maintaining selected types of businesses or professions. The Public Development Bureau may grant such credits according to established criteria of an adopted economic development plan. Economic development credits may take the form of a tax certificate issued by the Public Development Bureau setting forth the type and amount of business
tax credit for a specific business or practitioner of an occupation or profession, and the year(s) to which such credits are applicable. The Revenue Department will grant any such economic development credits by reducing the amount of business tax due upon
presentation and surrender of a tax certificate by a business or practitioner of an occupation or profession.
Section 20. EVIDENCE OF STATE LICENSING REQUIRED IF APPLICABLE
Each person who is required to be licensed by the State of Georgia pursuant to O.C.G.A., Title 43, shall provide evidence of proper and current state licensing before any initial City business tax certificate may be issued.
Section 21. EVIDENCE OF QUALIFICATION REQUIRED IF APPLICABLE
Any person required to obtain health permits, bonds, certificates of qualification, certificates of competency, or any other regulatory matter shall first, before the issuance of a City business tax certificate, show evidence that such requirements have been met.
Section 22. BUSINESSES NOT COVERED BY THIS ARTICLE
The following businesses are not covered by the provisions of this Article but may be assessed a business tax or other type of tax pursuant to the provisions of other general laws of the State of Georgia or by local law:
(1) Alcoholic beverage establishments governed by Savannah Code Section 61201 and Section 30 of this Article.
(2) Insurance companies governed by O.C.G.A. §33-8-8, et seq., and Section 31 of this Article.
(3) Depository financial institutions governed by O.C.G.A. §48-6-93, and Section 32 of this Article.
(4)Those businesses regulated by the Georgia Public Service Commission
(5) Those electrical service businesses organized under O.C.G.A. Title 46, Chapter 3.
(6) Any farm operation for the production from or on the land of agricultural products, but not including agribusiness.
(7) Cooperative marketing associations governed by O.C.G.A. §2-10-105.
(8) Motor common carriers governed by O.C.G.A. §46-7-15.
(9) 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.)
(10) Facilities operated by a charitable trust governed by O.C.G.A. §48-1355.
(11) Agricultural products and livestock raised in the State of Georgia governed by O.C.G.A. §48-5-356.
The Revenue Department may require any business claiming not to be covered by the provisions of this Article to provide specific and detailed evidence showing such non-coverage.
Section 23. BUSINESS TAX INAPPLICABLE WHERE PROHIBITED BY LAW
OR PROVIDED FOR PURSUANT TO OTHER EXISTING LAW
A business tax shall not apply to the gross receipts of any part of a business where such levy is prohibited or exempted by the laws of Georgia or of the United States.
Section 24. GROSS RECEIPTS INFORMATION CONFIDENTIAL
Except for judicial or other proceedings necessary to collect the business tax hereby levied, it shall be unlawful for any officer, employee, agent, or clerk of the City, or any other person to divulge or make known in any manner the amount of gross receipts or
the gross receipts bracket set forth or disclosed in any business tax return required under this Article, or the amount of business tax paid if based on gross receipts. Gross receipts information shall be confidential and open only to the officials, employees, agents, or clerks of the City using said information for the purpose of this business tax levy and collection of the tax. Independent auditors or bookkeepers employed by the City shall be classed as “employees” and told of this confidentiality requirement. Nothing herein shall be construed to prohibit the publication by City officials of statistics and other business information, classified and presented in such a manner so as to prevent the disclosure of the gross receipts of particular businesses. Nothing herein shall be construed to prohibit inspection of business tax records, including gross receipts information, by duly qualified employees of the tax departments of the State of Georgia, the United States, and other local governments.
Section 25. AUTHORITY TO ENTER BUSINESS
For the purpose of classifying business activity or otherwise administering this Article, the Revenue Department through its officers, agents, employees, or representatives shall have authority to enter any business premises at any reasonable time during regular business hours when said business is open to the public, or at another time arranged with the business.
Section 26. ADMINISTRATIVE AND ENFORCEMENT PROVISIONS;
AUTHORITY TO REQUIRE FINANCIAL INFORMATION
If at any time the Revenue Department has reason to believe that the dominant business activity has changed or has been misreported, or that the gross receipts bracket has changed or has been miscalculated or misreported, the Revenue Department may require the owner, operator, or an officer of such business to submit an affidavit setting forth under oath the dominant business activity and gross receipts bracket determined according to this Article.
The Revenue Department shall have authority to require any business to provide a copy of the page or section of its Federal and/or State income tax return which shows gross income of the business, and to require that the owner, operator or an officer of the business certify under oath that such copy is true and correct. Any such required information shall to be limited to that which discloses gross business income and any adjustments made to calculate the gross receipts reported to the City for business tax purposes.
The Revenue Department shall have authority to require any business to provide a statement from a licensed and practicing Public Accountant (who is not an employee of the business), such statement to set forth and certify the gross receipts, or gross receipts bracket, upon which the business tax is based, along with a full and complete explanation of any adjustments to gross receipts.
All financial information provided by a business under this section shall be subject to the confidentiality provisions of Section 24 above.
Failure to provide such financial information to the Revenue Department within thirty days if so requested shall be considered a violation of this Article.
If examination of the financial information provided by a business shows that a deficiency occurs as a result of under reporting, such business shall immediately pay the deficiency, plus a penalty of 10 percent of the past due tax amount and interest from the original due date at one percent per month.
Section 27. REGISTRATION FOR BUSINESS NOT COVERED IN SCHEDULE
When for good and sufficient reasons it may become proper to require registration for business tax purposes of any person, whether resident or non-resident, engaging or proposing to engage in business within the City, where such activity is not specifically included in the Listing of Business Types, the Revenue Director may establish and implement an appropriate business category and assign the profitability class appropriate for such business category.
Section 28. REQUIREMENT OF PUBLIC HEARING
The City Council shall conduct at least one public hearing before adopting any ordinance or resolution regarding the business tax.
Section 29. SUSPENSION AND REVOCATION
No business tax certificate nor regulatory license issued under this ordinance shall be subject to revocation by the Mayor and Aldermen of the City of Savannah unless or until the registered business has been notified of the intention to revoke the same and
said registered business has been afforded an opportunity to be heard as to the proposed grounds for revocation; provided, however, that in case of denial, suspension, or revocation of any alcoholic beverage license, the provisions of the Savannah Code, Section 6-1207, shall apply.
Section 30. ALCOHOLIC BEVERAGE LICENSES
(A) License Fees. Not being covered by the provisions of O.C.G.A. §48-13-5 through §48-13-26, license fees for alcoholic beverage establishments are levied pursuant to the Savannah Code, Part 6, Chapter 1, Article H, as follows: NAICS 445310a
LICENSE CLASSIFICATION
Retail Beer/Wine/Liquor - sale by package only; consumption on premises prohibited
FEE
$4,250
445310b Retail Beer - sale by package only. consumption on premises prohibited 900
445310c Retail wine - sale by package only consumption on premises prohibited 350
445310d Retail Liquor - sale by package only;consumption on premises prohibited 3,000
445310e Retail Beer/Wine - sale by package only consumption on premises prohibited 1,250
722410a Retail Beer/Wine/Liquor - sale by drink forconsumption on premises only - bar, lounge 4,250
722410b Retail Beer/Liquor - sale by drink for consumption on premises only - bar, lounge 3,900
722410c Retail Wine/Liquor - sale by drink for consumption on premises only - bar, lounge 3,300
722410d Retail Liquor - sale by drink forconsumption on premises only - bar, lounge 3,000
722410e Retail Beer - sale by drink for consumption on premises only - bar, lounge 900
722410f Retail Wine - sale by drink forconsumption on premises only - bar, lounge 350
722110a Retail Beer/Wine/Liquor - sale by drink forconsumption on premises only - full service restaurant 4,250
722110b Retail Beer/Liquor - sale by drink for consumption on premises only - full service restaurant 3,900
722110c Retail Beer/Wine - sale by drink for consumption on premises only - full service restaurant 1,250
722110d Retail Beer - sale by drink for consumption on premises only - full service restaurant 900
722110e Retail Wine - sale by drink forconsumption on premises only - full service restaurant 350
722211a Retail Beer/Wine - sale by drink for consumption on premises only - limited service restaurant 1,250
722211b Retail Beer - sale by drink for consumption on premises only - limited service restaurant 900
722211c Retail Wine - sale by drink for consumption on premises only - limited service restaurant 350
Retail Beer/Mini-brewery - beer brewed on premises; sale by drink for consumption on premises only 1,900
Sunday Sales Permit - Beer, drink only 85
Sunday Sales Permit - Wine, drink only 85
Sunday Sales Permit - Liquor, drink only 225
Minors Permit - By-the-drink Restaurants, Hotels, Convention Centers, Sports Arenas 100
Minors Permit - bar, lounge, by-the-drink 250
Wholesale Beer 2,500
Wholesale Liquor 5,000
Wholesale Wine 1,500
Distiller, Brewer, Manufacturer of Alcoholic Beverages 5,000
Pursuant to O.C.G.A. §3-4-50, the annual license fee to be charged shall not be more than $5,000 for each license.
(B) Application for New License; Pro-rating of License Fee. Any person wishing to engage in business as an alcoholic beverage dealer shall apply for a license, meet all licensing requirements, including regulatory requirements, and be issued a license by the City before commencing business. Application for a new business tax certificate and payment therefor shall be made to the City Revenue Department on application forms provided by said department. A new license taken out after January 1 may be pro-rated by month; provided, however, that no alcoholic beverage license fee shall be pro-rated to less than one-quarter of the annual fee; and provided, further, that the license fee shall not be pro-rated for any business which held an alcoholic beverage license during the previous
year, whether used continuously or part of the year. Sunday Sales Permit fees and Minors Permit fees shall not be prorated.
(C) Duration of License. Each alcoholic beverage license issued under this ordinance shall be for the calendar year, or the remaining portion thereof, and shall expire on December 31 of the year of issuance.
(D) Renewal of License. Each alcoholic beverage dealer who was licensed to engage in business within the City in the previous year and continues to transact or offer to transact such business in the current year shall pay for and renew such license by January 31 of the current license year. The Revenue Department is authorized to require each business to submit an annual application for renewal as a condition of licensing.
(E) Penalty for Delinquency. Any alcoholic beverage dealer who does not renew its license by the due date required by this ordinance shall be subject to a delinquency fee of the greater of $50.00 or 25 percent of the amount due, plus other penalties as may be imposed by the Recorders Court of Chatham County-Savannah. Any such business shall stop dispensing alcoholic beverages as of midnight on January 31.
(F) Alcoholic Beverage Permit for Temporary Event. Upon application to the Revenue Department and payment of an application fee as provided by this section , the City Manager shall be authorized to waive all or any portion of license fees for temporary dispensing of alcoholic beverages and to approve issuing a permit under the following conditions:
(1) Any temporary event for which dispensing of alcoholic beverages is requested must be:
(a) sponsored by a private non-profit organization as classified by the U. S. Internal Revenue Service, and no less than 80% of the proceeds of the event must benefit the sponsoring non-profit organization, OR;
(b) a closed private event to which the general public is not admitted (even under any advance ticket sales arrangement) and during which alcoholic beverages shall not be dispensed to the general public.
(2) If such temporary event is to be held in a City park or square, the applicant must secure in advance a permit for use of the park or square from the Leisure Services Bureau, must meet all requirements of the Leisure Services Bureau, and must provide the Revenue Department with a copy of the park or square use permit issued by the Leisure Services Bureau.
(3) No such event shall exceed two days, including Sunday, for which the City Manager shall have authority to waive normal Sunday regulations if circumstances warrant such waiver.
(G) Transfer of Alcoholic Beverage License. An alcoholic beverage license may, upon approval of the Mayor and Aldermen, be transferred in ownership if the transferee is the bona fide successor at the same business location of the transferor, if all indebtedness due on said license by the transferor is fully paid, and if all other requirements and obligations have been met.
An alcoholic beverage license may, upon approval of the Mayor and Aldermen, be transferred from one location to another, and the license will be valid at the new location if the new location conforms to all zoning, building code, and other regulations of the City, and if all indebtedness due on said license is fully paid. Application for transfer of business location must be approved and new license issued before the business is moved.
(H) Alcoholic Beverage License Application and Transfer Fees. Each applicant for a new license and each applicant to transfer an alcoholic beverage license, whether ownership or location, shall pay a fee according to the following schedule: Type License Fee
Retail Beer (package) $ 100
Retail Beer (drink) 100
Retail Wine (package) 100
Retail Wine (drink) 100
Retail Liquor (package) 150
Retail Liquor (drink) 150
Retail Liquor (package and drink) 200
Other Alcohol 250
In any case where a license holder is not directly involved in the business or where another person who has been identified as the responsible person on the license application is found to be unavailable and/or uninvolved in the business, and timely transfer of the license has not been initiated, there shall be a 100% transfer penalty added to the fees charged under the above schedule.
Application and transfer fees shall be paid cumulatively at the time application is submitted. After application for new license or transfer has been submitted, application or transfer fee shall not be refundable in any portion, even if license is not issued or transferred.
The applicant for transfer of an alcoholic beverage license shall submit with the application and transfer fee the original business license document.
(I) Refund of License Fees. In any case where an alcoholic beverage license fee has been paid and a business has transacted or offered to transact commercial activities and then terminates such activities, whether voluntarily or because of revocation of license, a portion of the license fee may be refunded, pro-rated by month, upon request of the business; provided, however, that no such refund shall exceed three-quarters of the annual license fee; and provided, further, that no refund shall be granted to any business which took out a license in the current or previous year and did not operate continuously as an alcoholic beverage establishment during that year.
In any case where an alcoholic beverage license fee has been paid and license issued, but the business does not open to the public nor offer to transact business within the City, refund of 90% of the annual license fee may be granted upon request of the license holder. If the license fee has been paid and the applicant requests termination of the application process and refund of fees before the license has been issued, 100% of the license fee may be refunded. No portion of application fees is refundable.
(J) Suspension and Revocation. No alcoholic beverage license issued under this ordinance shall be subject to revocation by the Mayor and Aldermen of the City of Savannah unless or until the licensee has been notified of the intention to revoke the same and said licensee has been afforded an opportunity to be heard as to the proposed grounds for revocation; provided, however, that the provisions of the Savannah Code, Section 6-1207, shall apply.
Section 31. INSURANCE LICENSES
Not being covered by the provisions of O.C.G.A. §48-13-5 through §48-13-26, insurers are to be licensed by the City as follows:
(A) Life Insurers. There is hereby levied an annual license fee upon each life insurer doing business within the City in the amount of $150.00. For each separate business location in excess of one not covered by the following paragraph, which is operating on behalf of such insurers within the City, there is hereby levied a license fee in the amount of $150.00. As used in this section, the term "insurer" means a company which is authorized to transact business in the class of insurance designated in subsection 1 of O.C.G.A. 33-3-5.
(B) Loan Protective Live Insurers. For each separate business location not otherwise subject to a license fee hereunder which is operated and maintained by a business organization engaged in the business of lending money or transacting sales involving term financing, and in connection with such loans or sales, offers, solicits, or takes application for insurance through a licensed agent of a life insurer for life insurance, said insurer shall pay a license fee of $52.50 for each such location within the City.
(C) Casualty Insurers. There is hereby levied an annual license fee upon each fire, surety, liability, and casualty insurer doing business within the City of Savannah in the amount of $150.00. Pursuant to O.C.G.A. 33-8-8, a license fee of $150.00 shall be levied for each separate business location which is operating on behalf of such fire, surety, liability, and casualty insurer within the City of Savannah. For the purposes of this section, the term "insurer" means any insurance company transacting business in any class of insurance other than the class of insurance designated in subsection 1 of O.C.G.A. 33-3-5.
(D) Independent Insurance Agencies. An annual license fee is hereby levied upon independent insurance agencies and brokers in the amount of $150.00 for each insurance company represented at each location where an insurance business is conducted within the City of Savannah. Each broker, agency, agent, or sub-agent issuing, signing, or countersigning certificates of insurance for any insurance company shall be deemed an agent of such insurance company and shall pay the license fee specified in this ordinance for such insurance company when the company itself does not pay the said tax. In any case where an insurance business may not have an agency contract with any insurance company, the minimum license fee shall be $150.00. Any insurance company separately licensed by the State of Georgia shall be deemed an insurance company for purposes of this ordinance.
(E) Due Date for Insurance License Fees. Licenses imposed by this ordinance shall be renewed and fees shall be due and payable by January 31. Any insurer who shall become liable for a business license at any time during the year shall, before commencing business, apply for and take out the required license and pay for the same.
Section 32. BUSINESS TAX ON BANKS
Not being covered by the provisions of O.C.G.A. §48-13-5 through §48-13-26, a business tax is hereby levied on depository financial institutions ("banks") as follows:
(A) Levy of Business Tax on Financial Institutions. Pursuant to O.C.G.A. §486-93, there is hereby levied a business tax upon each state and national banking association, federal savings and loan association, state building and loan association, and other depository banking institution doing business from one or more locations within the City of Savannah.
(B) Rate; base. The business tax rate on any depository financial institution subject to this tax shall be 0.25 percent of gross receipts of said institution during the calendar year immediately preceding the year for which the tax shall be due; provided, however, that the minimum amount of business tax due from any depository financial institution shall be $1,000. Gross receipts shall mean gross receipts as defined in O.C.G.A. §48-6-93.
(C) Filing of Return; Due date. Each depository financial institution subject to this tax shall file a return of its gross receipts with the City Revenue Department on or before April 1 of the year following the year in which such gross receipts were measured. Said return shall be in the manner and in the form prescribed by the Commissioner of the State Department of Revenue, and shall be based upon the
allocation method set forth in O.C.G.A. §48-6-93, Subsection (d). The tax levied pursuant to this ordinance shall be assessed and collected based upon the information provided in said return.
Section 33. LISTING OF BUSINESS TYPES
Profitability Class and Classification Table.
Section 34. REGULATORY FEES
Any business of the type listed below operating within the City shall pay a regulatory fee in addition to business tax paid in Savannah or other jurisdiction:
NAICS Business Type Fee
703990 Amusement Devices: Coin-operated, when use is $50 per restricted to adults (Ref. 4)(Ref.5)(Ref.47) machine
713110 Amusement Park, Circus, Carnival (Ref. 6)(Ref. 7) $100 per day $500 annual maximum
451213 Book Store, Restricted to persons 18 $500 annually years of age or older (Ref. 10) (Ref. 47) Book & Magazine Canvasser (Ref. 11)(Ref. 47) $25 Registration (No Business Tax, No Regulatory Fee)
Entertainer, Street Performer (Ref 17) $25 annually
Escort Service (Ref 47) (Ref 51) $250 annually
Escort (Ref. 47) (Ref. 51) $90 annually
Fortune Teller (Ref. 20) ( Ref. 47) $250 annually
Going Out of Business Sale, Distress Sale $100 for 30 days
(Ref. 22) $50 1st 30-day extension
$50 2nd 30-day extension
812199 Massage Parlor (Ref. 26) (Ref. 47) $500 annually
812199 Masseuse (Massagist) (Ref. 26)(Ref. 47) $90 annually
522298a Pawnbroker, Paper Police Reports $1,000 annually (Ref. 27) ( Ref. 47)
522298b Pawnbroker, Disk Police Reports $200 annually (Ref. 27) (Ref. 47)
Precious Metals Dealer $500 annually (Ref. 28)(Ref. 47)
Transient Merchant (Ref. 11) $100/day, $1,000 (Ref. 33) (Ref. 47) maximum annually
Vendor - Festival Hawker (Barker) $35 per day
(per festival event) (Ref. 11) $350 maximum
Food/Beverage Service Establishments for temporary use of sidewalks and public rights-of-way for tables, seating, or planters (Ref. 46) $25 annually
Private Detective, Private Security, and Alarm System Businesses (Ref. 16) $100 annually
Section 35. REFERENCES
The following regulatory references are separate and distinct from the business tax. References shall be used in conjunction with the reference numbers shown with individual business types in Section 32, Listing of Business Types.
1. Reserved
2. Alcoholic Beverage Dealers
The licensing and sale of alcoholic beverages are regulated by the Savannah Code, Article H, Section 6-1201 through 6-1250.
3. Ambulance Service
See Savannah Code, Article L, Section 6-1321 through Section 6-1335.
4. Amusement Devices
There shall be no decal, tax, or fee required for individual amusement machines or devices (S.I.C. 7990 and S.I.C. 7993), and amusement devices restricted to adults
(S.I.C. 7997 and S.I.C. 7994). Each location where such machines are placed for operation shall meet all City Zoning Regulations. All machines governed by the Savannah Code, Article G, Section 6-1121 and Section 6-1122, shall comply with said code sections; and all such machines shall comply with related state and federal laws.
5. Amusement Devices, Coin-operated, Which Use is Restricted to Adults
The business tax prescribed shall be required when one or more movie machines or other machines are located in a premises or any portion thereof which is restricted to persons 18 years of age or older.
6. Amusement Park, Fixed Place of Business
Amusement park or like place where various rides, small shows, and other such amusements are conducted at a fixed place of business, approval of the Health Department and the Inspections Department (zoning and electrical) shall be required before business may be registered. In addition, such business shall secure and maintain an insurance policy or bond affording coverage to any such amusement park, which insurance policy or bond shall be subject to any personal injury or death or property damages to the following limits:
(a) An indemnity bond subject to a limit of $100,000;or
(b) An insurance policy or public liability bond subject to a limit of $50,000 for personal injury or death or property damage sustained by any one person and subject to a limit of $100,000 for personal injuries or death or property damages sustained by two or more persons as a result of any one accident or event. A copy of such indemnity bond, insurance policy, or public liability bond shall be
filed with the Clerk of Council, along with hold-harmless agreement addressed to the Mayor and Aldermen of the City of Savannah. Before any bond or insurance policy is canceled for any cause, nonpayment of premium or otherwise, notice thereof shall be given in writing to the Clerk of Council at least thirty days before the same shall take effect.
7. Amusement Park, Circus, Carnival - Itinerant
For a circus, carnival, or similar itinerant show or exhibition not presented within any regularly registered amusement park, theater, auditorium, arena, or building which is permitted to be used for the offering of entertainment for value, approval of the Health Department and the Inspections Department (zoning and electrical) shall be required before a business tax certificate may be issued. In addition, such itinerant show shall give evidence of compliance with the code of Georgia, Section 43-1-15 O.C.G.A., as related to registered agent and insurance or bond, and shall submit with its registration application a hold-harmless agreement addressed to the Mayor and Aldermen of the City of Savannah.
The business tax may be waived when such carnival, circus, or exhibition is sponsored by a bona fide local non-profit organization under the following conditions:
(a) evidence must be presented showing tax-exempt status of the sponsoring organization under Internal Revenue Service Regulations, unless such organization is well-known and of long standing in the community, and (b) a sworn statement of
intent to pay at least 50% of net proceeds of the event to the sponsoring organization shall be submitted with license application.
8. Reserved
9. Bailbondsman
No business tax certificate shall be issued to a professional bailbondsman until applicant has complied with the provisions of the Savannah Code, Article O, Section 6-1391 through Section 6-1399.
10. Book Store, Restricted
This business type covers any book store where the premises or any portion thereof in which publications or books are sold and restricted to persons eighteen years of age or older.
11. Transient Merchant, Peddler, and Solicitor
Refer to Transient Merchant, Peddler, and Solicitor Ordinance of 1980, Savannah Code, Article T, Section 6-1601 through Section 6-1617.
By definition of Code Section 6-1602, paragraphs (d), (e), and (f), a peddler is a person who has no fixed place of business within the City and who sells or offers to sell goods or services by going from place to place within the City. Accordingly, no peddler shall be permitted to set up a booth, stand, or otherwise conduct business from a fixed location on public or private property.
During any official festival or other public event, the City may withhold issuing Peddler, Vender - Festival Hawker, and/or Pushcart business tax certificates.
12. Bus Stop Bench Advertising
Refer to Savannah Code, Article U, Section 6-1701 through Section 6-1712.
13. Catering Food
This business type is not authorized to sell alcoholic beverages. Approval of the Health Department is required before a business tax certificate may be issued.
14. Contractors
General Contractors, Electrical, Plumbing, Razing, and Mechanical Contractors, House Movers. Business tax must be paid and business tax certificate issued before a permit may be issued or inspection services performed by the Inspections Department.
Any contractor who may be required to pass a qualification examination by the Savannah Code must pass such examination and be issued a qualification card before business tax certificate may be issued.
15. Child Day Care Center
Before a new business may be registered or a business tax certificate renewed, the Revenue Department shall refer the application to the City Inspections Department (for building code, zoning, and fire inspection), the Chatham County Health Department, and the Chatham County Department of Family and Children Services. An unfavorable recommendation from any one of these three agencies shall be grounds for withholding a business tax certificate; provided, however, that upon timely correction of the defects upon which an unfavorable recommendation was based, a business tax certificate may be issued. Evidence of registration or licensing by the State of Georgia must be presented before City business tax certificate may be issued. Refer to Savannah Code, Article M, Section 6-1361 through Section 6-1366.
16. Detective Agency, Private Detectives, Watchmen, Security Guards, and Private Patrolmen
Application of such business for a permit must be approved by the police chief before a business tax certificate may be issued. Also, bond in the amount of $1,000.00 must be posted with the Clerk of Council for the protection of citizens against injuries that might be sustained as a result of the acts of such detectives, guards, etc. Annual permit is required pursuant to Savannah Code, Section 6-2501 to 6-2510.
17. Reserved
18. Food Services - Prepared Foods
Application for registration of a business which involves serving prepared foods from restaurants, lunch rooms, lunch counters, cook shops, boarding houses, day care centers, residential care facilities, food push-carts, and any other such establishment serving or selling prepared foods, shall be approved by the Chatham County Health Department before a business tax certificate may be issued.
19. Food Services - Grocery Store, Etc.
Application for a business tax certificate for a food store, grocery store, fish market, food processing plant, bakery, cannery, bottling plant, supermarket, and like business shall be approved by the Georgia Department of Agriculture before business tax certificate may be issued.
20. Fortune Teller
Refer to Savannah Code, Article D, Section 6-1041 through Section 6-1046.
21. Reserved
22. Going-Out-Of-Business Sale, Fire Sale, Removal of Business
Sale, Altered Goods Sale, Damaged Goods Sale, and other Such Distress Sales Refer to Savannah Code, Article N, Section 6-1371 through Section 6-1386 for regulatory ordinance.
23. Guns and Ammunition
Refer to Savannah Code, Article B, Section 6-1021 through Section 6-1025.
24. Horse Drawn Carriages
Each person engaged in the business of operating one or more horse drawn carriages for hire on the streets of the City shall comply with the provisions of the regulatory ordinance, Savannah Code, Article S, Section 6-1561 through Section 6-1589.
25. Junk Dealers
Savannah Code, Article F, Section 6-1091 through Section 6-1111.
26. Massage Parlor, Masseuse
Savannah Code, Article C, Section 6-1031 through Section 6-1037.
27. Pawnbroker
Before a business tax certificate may be issued to an applicant to engage in the business of pawnbroker, bond in the amount of $3,000.00 must be posted with the Clerk of Council. If precious metals are bought and sold, bond must be upgraded to that required of precious metals dealers. See Section 34, Regulatory Fees. Refer to Savannah Code, Article K, Section 6-1301 - Section 6-1315.
28. Precious Metal Dealers
Any precious metals business which is regulated by and subject to Georgia Laws 1981, P. 1570, adopted and approved by the General Assembly of Georgia at its 1981 General Session as now adopted or hereafter amended and as codified in the Georgia
Code, shall pay the prescribed business tax for a continuing fixed business, or the prescribed regulatory fee for any one continuous period or temporary business operation. Such business shall be subject to and comply with the provisions of Georgia Laws 1981, P. 1570 above referenced with the following provisions applicable to such businesses in lieu of those set forth in that act:
The permanent record book required pursuant to sub- section 3 (B) of the act shall be retained in the City of Savannah for at least one year after the date of its last entry at the place of business of the license holder. If the license holder no longer maintains a place of business in the City of Savannah, the book shall be maintained by a designated custodian for the license holder during said period, and the name, address, and telephone number of such designated custodian for license holder shall be provided in writing to the Revenue Department with the consent of such custodian to retain the permanent record book.
The provisions in sub-section 5(A)(6) of the act specifying a period of seven calendar days shall as to any dealer in the City of Savannah be extended to a period of ten calendar days.
Each precious metal dealer, whether local or transient, shall, as a condition to issuing of a business tax certificate by the City, post with the Clerk of Council as surety bond in the sum of $10,000, the condition of such bond being that the dealer shall discharge the duties of a registered buyer of precious metals, in the City of Savannah, in accordance with the provisions of the ordinances of the City and the laws of the State of Georgia, and shall pay to the City on demand all fees that may be lawfully charged against such dealer in connection with said business.
29. Push Carts
Vendors operating from registered push carts are permitted to sell food products and cut flowers only. Push carts operating on the streets shall be confined to streets around the following parks and squares of the City:
Johnson Square Reynolds Square Forsyth Park
Wright Square Franklin Square
Push carts are not permitted on sidewalks along the streets of the City. Except for public events with prior approval of the Leisure Services Bureau, push carts are not permitted within parks or squares or on sidewalks around parks or squares, or on Rousakis Riverfront Plaza.
Any person selling merchandise from a push cart shall be responsible for collecting trash and materials discarded by customers of the business within a 50 foot radius of the push cart.
No push cart may be placed in a location which may block or impede pedestrian or vehicular traffic. Any push cart which is set up around an above-named park or square shall be placed adjacent to and outside the curb line.
The Revenue Department is authorized to assign spaces to push cart operators and to enforce such assignments. The Revenue Department, assisted by the Traffic Engineering Department if necessary, is authorized to determine appropriate placement of push carts within the authorized and assigned areas, and may require inappropriately placed push carts to be moved.
No push cart (including any area used for coolers and other paraphernalia) may be greater than 12 feet long, 5.0 feet wide, and 6.0 feet high. Any umbrella or canopy shall not exceed 36 square feet in horizontal surface area, shall be no greater than 8.0 feet high from the ground, and shall not be of a design which blocks or unduly impedes the line-of-sight through any park or square. Any umbrella or awning used by the vendor must be green or black and may not include any commercial or product logos. A menu board may be used to display menu items; however, it must not exceed two (2) fee by three (3) feet. Any attachments or paraphernalia such as coolers, etc., must be attached to or placed immediately adjacent to the push cart, and must be contained within the above-stated dimensions. A pushcart operator may stand and any chair used by a pushcart operator may be placed inside the curb line and is not required to be
within the above dimensions, but such operator or chair may not block the sidewalk or impede pedestrian traffic. A pushcart operator may not stand and a chair may not be placed on or within any shrubbery plat, but must be confined to grass areas and sidewalk surfaces within a park or square.
Application for a business tax certificate for a push cart to sell food products must be approved by the Chatham County Health Department before such certificate may be issued, and such pushcart must continuously comply with Health Department
standards.
Push carts set up as stands on private property shall be registered either (a) for the merchandise sold according to business tax requirements for fixed businesses or (b) as a pushcart, in which case all zoning, health code, and safety code requirements shall be
met.
30. Rooming Houses
Application for a business tax certificate for a rooming house must be approved by the Police Department and the Inspections Department before such certificate may be issued. If food is served in connection with a rooming house, application must be
approved by the Chatham County Health Department.
31. Sightseeing Tours
Refer to Savannah Code, Article R, Section 6-1501 through Section 6-1546 for regulatory ordinance.
32. Taxicabs
Refer to Savannah Code, Article Q, Section 6-1421 through Section 6-1476 for regulatory ordinance.
33. Transient Merchant, Peddler, Solicitor, Street Barker
Refer to Savannah Code, Article T, Section 6-1601 through section 6-1617. Any transient merchant business tax certificate / regulatory fee certificate shall expire no later than December 31 of the year issued. The regulatory fee maximum shall be for the calendar year.
34. Wrecker Services
Refer to the Savannah Code, Article P, Section 6-1401, et seq., for regulatory ordinance.
Storage Charges. Pursuant to the Savannah Code, Section 6-1404, entitled Storage Rates for Involuntary Towing, wrecker services shall limit charges to the public for outside and inside storage provided as a result of non-request police headout towing and private trespass towing services to a maximum of $15.00 per 24-hour period. In any case of private trespass towing, no storage fees shall be charged for the first 24-hour period running from the time the vehicle is removed from the property, and no fees shall be allowed for the removal and storage of vehicles in violation of the Wrecker Services Ordinance or the Revenue Ordinance.
Private Trespass Towing Charges. Pursuant to the Savannah Code, Section 61406, paragraph (d), headed Charges for Removal of Vehicles from Private Property, the maximum charge for removal or relocation of any vehicle or trespassing personal property from private property shall be as shown in the following schedule:
Maximum Fee
Basic towing fee (including use of boom, flatbed, and/or dolly)
Additional fee for exceptional recovery effort and/or necessary use of heavy duty equipment (one fee only)
Administrative fee for abandoned vehicle foreclosure (chargeable only after 72 hours have lapsed) $75.00
12.00
13.00
Maximum Fee - Cumulative Total $100.00
35. Drug Paraphernalia
Refer to Savannah Code, Article W, Section 6-1901 through Section 6-1906 for regulatory ordinance.
36. Billiard Parlor, Pool Room Refer to Savannah Code, Article G.
37. Bus Service Refer to Savannah Code, Article X, Section 6-2048 for regulatory ordinance.
38. State Licensing
In addition to meeting the City's business tax or regulatory fee requirements, the following businesses must be licensed by the State of Georgia.
*Auctioneer
*Automobile Dealer, Used
*Automotive Parts Dealer, Used
*Barber
*Beautician (Cosmetologist)
**Contractor - Electrical, Electric Signs
**Contractor - Low Voltage Alarm Systems
**Contractor - Low Voltage Communications Systems
**Contractor - Low Voltage Electrical, General
**Contractor - Low Voltage Electrical, Unrestricted
**Contractor - Fire Protection Sprinkler Systems
**Contractor - Heating, Refrigeration, Air Conditioning
**Contractor - Plumbing
**Contractor - Prefabricated Building Erection/Installation
*Counseling Service (Personal)
*Counselor, Marriage and Family
*Day Care Center (SIC 8351, 8352, 8353, 8354)
*Exterminator, Pest Control Service
*Funeral Director
*Hearing Aid Dealer
*Motor Vehicle Dealer - New
*Polygraph Examiner
*Private Detective, Security Agency
*Professionals, as defined by State law
*Real Estate Agent (Broker)
*Warehouse (O.C.G.A. 10-4-10)
* Evidence that applicant holds current State License is required before new City license will be issued.
** Evidence that applicant holds current State license is required before new City license will be issued and before annual license will be renewed.
39. Heliport, Helistop, Helicopter Landing Facilities
Refer to Savannah Code, Article V, Section 6-1801 - 6-1817.
40. Contractor, Solar Systems
Application for business tax certificate must be approved by the Inspections Department, and all Solar Installations must comply with City standards as administered by the Inspections Department.
41. Flea Market - Used Merchandise, Antiques
Booths in a bona fide flea market arrangement may be registered individually or they may be registered collectively under a single umbrella business tax certificate. Incidental sale of prepackaged food items is authorized; on-site preparation and serving of food is not authorized and requires registration as a restaurant.
42. Vending Machines
Each vending machine company, as a condition for holding a City business tax certificate, shall affix the company name to each vending machine placed on location within Savannah, so that the name of the owner can be clearly identified.
43. Satellite Master Antenna Television System
No right is granted to place cables or any other structure on, over, under, or through any public right-of-way. Installation and operation of such a system shall be in full compliance with all applicable federal, state, and local laws and regulations and applicable zoning regulations.
44. Day Care Center, 3 Children and Over, Certified
Non-Profit Organization
To qualify for new or renewed business tax certificate, applicant must submit a copy of its U.S. Internal Revenue Service Tax Exemption Certificate with application.
45. Bed and Breakfast Guest Unit
A bed and breakfast guest unit is defined as a bedroom within a dwelling unit rented for lodging with breakfast to transient guests, provided such use shall be an incidental use within an owner-occupied principal dwelling structure containing not more than two dwelling units, and provided that not more than one bedroom in such dwelling structure shall be used for such purpose. The sign requirements for such use shall be those established for home occupations.
46. Use of Sidewalks, Rights-of-Way by Food/Beverage Establishments
There shall be a $25 annual fee for the temporary use of sidewalks and public rights-of-way for tables, seating and planters of restaurants, eateries and other such food/beverage service establishments. All such outdoor provisions shall be in accordance with usage rules promulgated by the City Manager or his designee.
47. Referral To Police Department for Recommendation
Application for new business tax certificate and application for transfer of such certificate must be referred to the Savannah Police Department for review and recommendation. Pawn shops (including title pawn shops) and used merchandise stores (SIC 5931 & 5932) must be referred specifically to the Pawn Shop Detail of the Savannah Police Department.
48. Limousine Service
This business class is defined as a contract service for limousine vehicle with driver, paid on a time basis, not for distance covered. Such business shall not be conducted in the manner of a taxicab, bus, or tour service. Limousine vehicles shall be limited to automobiles, including "stretched" cars; no vans or buses may be used.
49. Reserved
50. Peddler; Vendor, Festival Hawker (Barker)
Pursuant to the Savannah Code Section 6-1615, (d) and (e), the following streets, sidewalks, and public ways are deemed to be areas of heavy traffic congestion:
• Broughton Street
• Rousakis Riverfront Plaza
• River Street
• Factors Walk and ramps leading to River Street
• City Market Plaza
• Street segments bordering City Market Plaza: Bryan Street on the north, Congress Street on the south, Barnard Street on the east, Montgomery Street on the west.
• During festivals and parades, the traffic lanes of streets along a designated parade route when and where a parade is in progress.
No peddler or festival hawker shall be permitted to conduct any business activity in the areas designated above.
No peddler or festival hawker may sell or possess for the purpose of selling fireworks, impact explosives, novelty aerosol sprays, squirt ink, nor any other item which may soil or damage clothing or other property. Such items are deemed to be a public
nuisance and safety hazard. Any violating vendor shall be subject to subpoena to Recorder's Court, the penalties resulting therefrom. Any such prohibited items shall be subject to confiscation and destruction.
Pursuant to Savannah Code Section 6-1615, paragraph (a), no peddler or festival hawker shall be permitted to set up and operate a booth or stand on any street or sidewalk or in any other public area within the City.
51. Escort Service/Escort
Refer to regulatory ordinance, adopted June 14, 1990.
52. Garbage Collection and Disposal - Cooking Grease Only
Refer to regulatory ordinance, adopted in1990. Application for permits for collection locations is to be made to the Sanitation Bureau on forms and according to procedures established by the Sanitation Director. The business tax is intended to cover collection location permits, so no additional fees are levied for location permits.
Each grease collector shall maintain in force public liability insurance covering its operations, activities, and vehicles in the minimum limits of coverage of $500,000 per occurrence for personal injury and $100,000 per occurrence for property damage. Evidence of coverage shall accompany any initial or renewal application for a business tax certificate.
53. Reserved
54. Reserved
55. Hostel
Pursuant to Savannah Code Section 8-3002, a hostel is defined as a building other than a hotel, motel, apartment building, boarding house, fraternity house, sorority house, dormitory, or condominium complex, which is utilized by short-term transient travelers for temporary lodging, and which operates under license to a recognized nationwide hostel referral service for the purpose of housing short- term transient travelers.
Pursuant to Code Section 8-3025(a)(9a), a hostel shall have a full-time resident manager; a maximum of 15 guests shall be housed in the facility at any one time; and no guest shall be allowed to register or stay for more than three consecutive nights.
Article E, Section 1 of this Revenue Ordinance levies a hotel/motel excise tax upon any room or rooms furnished to the public by hotels and "any other place in which rooms, lodgings, or accommodations are regularly furnished for value." Hostels are subject to the hotel/motel tax, and are required to comply fully with the requirements of Article E.
56. Massage Therapy Clinic
This business category is subject to the requirements of the Savannah Code, Article C, Section 6-1031 through Section 6-1037. In addition thereto, any registered masseuse (massagist) practicing in or employed by such establishment shall have a minimum of 500 hours of training at an American Massage Therapy Association-approved massage therapy school, and shall provide a certificate or other evidence of completion of such training. |