Pine Lake City Zoning Code

(a)

Purchasing is the procurement of supplies, equipment and services at the lowest prices consistent with the quality needed for the effective operations of the departments of the City of Pine Lake. This procurement is an important function of the city, and for any purchasing department to be truly effective, there must be full cooperation between all departments. Serving the needs of each department will be the foremost consideration of the purchasing department. However, to obtain the greatest value for every dollar spent it is necessary to follow a set of procedures when purchases are made.

(b)

The procedures outlined are to be used by all city employees in requesting and purchasing equipment and supplies.

(c)

Changes will be issued as new procedures are approved.

(Ord. No. 2010-06, 8-9-2010)

(a)

There is hereby created the position of purchasing agent, who shall be the city's principal public purchasing official.

(b)

The purchasing agent shall be city clerk or their designee. In the case of committees appointed by mayor and council, the committee chairperson is to act in the capacity of designee of the purchasing agent with all the responsibility and authority of the duly appointed purchasing agent.

(Ord. No. 2010-06, 8-9-2010)

(a)

To conduct city business in such an open manner that potential vendors will be impressed by the fairness of the system and thus be encouraged to furnish competition which will ensure that the city will secure the best product at the lowest price at all times.

(b)

To encourage competitive purchasing.

(c)

To develop and maintain an adequate supply of materials, services and supplies as required.

(d)

To give due consideration to ethical and quality standards and also to real value rather than price alone.

(e)

To establish and build good relations with suppliers and departments.

(f)

To discourage, as far as possible, any procedure other than that of competitive purchasing.

(g)

To purchase the highest quality in supplies, equipment and contractual services at the least expense.

(Ord. No. 2010-06, 8-9-2010)

(a)

Observe and enforce the procedures outlined in this ordinance.

(b)

Procure for the city the highest quality in supplies and services at the least expense.

(c)

Supervise and be held responsible for a decentralized purchasing system, whereas department heads have purchasing authority.

(d)

Encourage competitive bidding at all possible times.

(e)

Explore the possibilities of buying in bulk to take full advantage of discounts.

(f)

Prepare written specifications for supplies, equipment and services as required. Specifications shall be developed with information available through governmental and private sources and in cooperation with city departments.

(g)

Prescribe and maintain such forms as necessary for the operation of the purchasing department.

(h)

Maintain such files as necessary to the operation of the purchasing department in an organized manner.

(i)

Authority to declare vendors who default on their quotations irresponsible and to disqualify them from receiving any business from the city for a specified period of time.

(j)

Authority to remove a bidder from bid list under certain conditions.

(k)

Obtain all federal and state tax exemptions to which the city is entitled.

(l)

Investigate and report any possibilities of collusion.

(m)

Join with other governmental agencies in cooperative purchasing when it is for the best interest of the city.

(n)

Keep abreast of current developments in the field of purchasing.

(o)

Advise and assist in formulation of policies concerning purchasing.

(p)

Responsible for the disposal of city property declared surplus. No city employee shall dispose of city property by trade-in or otherwise without first consulting with the purchasing agent. Departments having property that is no longer needed should submit a description of such to purchasing.

(Ord. No. 2010-06, 8-9-2010)

(a)

Departments should plan their work so that "rush orders" and emergencies will be held to a minimum. Requests should be forwarded to the purchasing department far enough in advance to allow sufficient time for delivery.

(b)

Departments should assist the purchasing department by suggesting the names of vendors that have access to particular items being requested, especially items of a technical nature. However, the purchasing department is in no way confined to the vendors suggested. The purchasing department maintains a list of vendors and any responsible firm may be added to that list upon application by telephone or mail.

(c)

The city is not obligated to purchase equipment or accessories that are delivered for use on a "trial" basis.

(d)

No department has the authority to order directly from a vendor or negotiate purchases in excess of $500.00.

(e)

No city employee shall purchase supplies, material or equipment of any kind for personal use.

(f)

Department heads will be called upon to assist in writing specifications for bids. Specifications should not be written which are considered "closed" (written around one specific brand). Brand names, model numbers, etc., may be submitted as a guideline as to the type and quality of merchandise desired. However, the wording "or approved equal" will always be added so as not to discriminate against any vendor's merchandise. Competition must be kept in mind throughout the writing of specifications.

(Ord. No. 2010-06, 8-9-2010)

(a)

Based on dollar amount. The purchasing procedures to be followed by the city based on the dollar amount of the purchase are as follows, unless under state contract (Note: these procedures apply on a per item basis); state contract bidding should be used if available.

(1)

Up to $1,000.00 and line item budgeted—Direct purchase by the purchasing agent.

(2)

Above $1,000.00 up to $5,000.00 and line item budgeted—Minimum of three written quotations submitted. Written quotations may be received by email, fax, mail or hand delivery. Results of quotations and award to be recorded and filed.

(3)

Above $5,000.00 up to $25,000.00 and budgeted—Minimum of three written quotations. Written quotations may be received by email, fax, mail or hand delivery. Purchasing agent or their designee shall rnake a recommendation to city council and council shall award the bid. Results of written quotations and award shall be recorded and filed.

(4)

Above $25,000.00 and budgeted—Requires solicitation of advertised formal sealed bids. Purchasing agent or their designee makes recommendation to city council who awards bid. Results of bids and awards are to be recorded and filed.

(5)

Non-budgeted items approved by Purchasing Agent in amounts up to $2,500.00. Amounts above $2,500.00 require approval of mayor and council. Once approval has been granted, compliance with procedures (1) through (5) is required, (whichever are applicable).

(6)

Budgeted items—Direct purchase from state contract by department heads with approval of purchasing agent.

(7)

Professional services—Mayor and city council may appoint vendors for professional services annually, based upon qualifications and experience of the respective vendors. These professional services shall include, but not be limited to, auditor, attorney, solicitor, judge, judge pro-tern, engineers, artistic personnel, architects and surveyors.

(8)

Council review—Items over $1,000.00 not otherwise required to be awarded by council the purchasing agent shall bring those items forward for discussion at city council meetings.

(9)

Exceptions—The requirements of (a)(l) — (4) above shall not apply to public road contracts (as defined in O.C.G.A. Title 32) or public works construction contracts (as defined in O.C.G.A. Title 36).

(b)

Bond and insurance requirements.

(1)

Public road project contracts over $5,000.00 require performance bond and payment bond as well as public liability and property damage insurance bonds or policies, and bonds to maintain in good condition; such completed construction for a period of not less than five years, pursuant to O.C.G.A. § 32-4-119. The amount of insurance depends on the size of the project.

(2)

Public works contracts over one hundred thousand dollars ($100,000.00) must provide a bid bond, performance bond, and payment bond in accordance with O.C.G.A. §§ 36-91-50, 36-91-70 and 36-91-90, respectively.

(3)

Any contractor entering a contract with the city must carry a worker's compensation policy at the minimum statutory limit, unless he is exempt under O.C.G.A. § 34-9-1 et seq.

(4)

Licensed professionals contracting with the city for services in the amount of $40,000.00 or more must provide professional liability coverage of at least $1,000,000.00.

(Ord. No. 2010-06, 8-9-2010; Ord. No. 2023-01, § 1, 2-28-2023)

(a)

Bid requirements.

(1)

Public roads. All contracts for public roads exceeding $200,000.00 shall be let by competitive sealed bids after advertising same once a week for two weeks prior to the opening of sealed bids, all in accordance with O.C.G.A. §§ 32-4-90 through 32-4-123. Provided, however, that contracts listed in O.C.G.A. § 32-4-113 may be let without advertising and without competitive sealed bids. All contracts for public roads valued at more than $20,000.00 but less than $200,000.00 shall be let only upon receipt and review of at least two estimates or quotes therefor.

(2)

Public works. Unless otherwise exempt pursuant to O.C.G.A. § 36-91-22, all public works construction contracts exceeding $100,000.00 shall be let my competitive sealed bids or competitive sealed proposals after advertising same for a minimum of four weeks in accordance with O.C.G.A. § 36-91-20 prior to opening of sealed bids and posting a written notice at city hall for the same length of time.

(3)

Utility system contracts. Contracts for utility system work, as defined in O.C.G.A. § 43-14-2(17), for which costs exceed $100,000.00 must be performed by a state licensed utility contractor. Bidders for utility contracting must have a valid license pursuant to O.C.G.A. § 43-14-8.2 or intend to have the work performed by a state licensed contractor.

(4)

Other contracts. All other contracts not hereinbefore provided for shall be let by competitive sealed bids or competitive sealed proposals after advertising same once a week for two weeks prior to the opening of the sealed bids or proposals.

a.

Pursuant to O.C.G.A. § 36-80-27, if a bid or proposal opportunity is extended by the city for goods, services, or both, valued at $100,000.00 or more, such bid or proposal opportunity shall be advertised by the city in the Georgia Procurement Registry, as established in O.C.G.A. § 50-5-69(b), at no cost to the city. Such bid or proposal opportunity shall be advertised on such registry for the same period of time, as set by ordinance or policy, if any, as the city advertised bid or proposal opportunities in the official legal organ of the city. Each advertisement shall include such details and specifications as will enable the public to know the extent and character of the bid or proposal opportunity.

b.

Pursuant to O.C.G.A. § 36-91-20(b), prior to entering into a public works construction contract other than those exempted by O.C.G.A. § 36-91-22, the city shall publicly advertise the contract opportunity. Such notice shall be posted conspicuously in the city's administrative office and shall be advertised on the Georgia Procurement Registry as provided for in O.C.G.A. § 50-5-69 at no cost to the city. Such advertisement on such registry shall be for the same period of time specified under O.C.G.A. § 36-91-20(b)(3). Such notice may be advertised in the legal organ of the city or be electronic means on the city's website or any other appropriate websites identified by the city.

(Ord. No. 2010-06, 8-9-2010; Ord. No. 2023-01, § 2, 2-28-2023)

(a)

Except as provided herein in the case of an emergency, no officer or employee of the city shall request any merchant, dealer or other vendor to deliver goods to the city or any department or officer or employee thereof, without first obtaining a regular purchase order that has been approved by the purchasing agent.

(b)

All purchase orders must be executed by the purchasing agent or his designee.

(c)

Any purchases made without obtaining a purchase order in advance shall be disallowed and payment refused. Vendors, merchants and dealers will be deemed to have dealt with any employee or officer who does not have a purchase order at their own risk.

(Ord. No. 2010-06, 8-9-2010)

In all cases where there is immediate need for any materials, supplies, goods, wares or merchandise by any department, such department must advise the purchasing agent, and if he cannot be located, the officer or employee must immediately notify the mayor or finance officer or chairman of the committee having jurisdiction over that subject matter for action. In the event none of the above can be reached and an emergency purchase of the item is absolutely necessary, such purchase must be reported to the purchasing agent and finance officer within 24 hours of such purchase.

(Ord. No. 2010-06, 8-9-2010)

In all purchases where quality as well as price and service is involved, the purchasing agent shall exercise discretion in making the purchase. In all cases where patented items or special purpose items are requested, the purchasing agent at his direction has the discretionary authority to decide whether similar products of equal quality and at a lower price shall be ordered in lieu of items requested.

(Ord. No. 2010-06, 8-9-2010)

(a)

No property belonging to the city shall be sold except after approval of the mayor and city council.

(b)

When any property owned by the city has become surplus, unserviceable or useless, the head of the department in charge of the property shall certify to mayor and city council that such property is no longer useful and should be disposed of. Any property to be sold shall be sold at public sale either by sealed bid or public outcry to the highest bidder for cash or certified funds. Nothing herein shall prevent the city from donating or exchanging such surplus property with other governmental units of quasi-governmental units.

(Ord. No. 2010-06, 8-9-2010)

An annual ad valorem tax shall be established by ordinance of the city council. Such tax shall be a lien against each and every species of property subject to taxation in the city and shall be collected from the owners thereof as provided by law.

(Code 1986, § 2-5-11; Ord. No. 90, 3-5-1962; Ord. of 2-9-1981)

The assessment shall be 40 percent of the fair market value on each and every piece of property within the corporate city limits in accordance with the laws of the state. Fair market value shall be determined in accordance with the current year's tax assessment rendered by the county.

(Code 1986, § 2-5-12; Ord. No. 90, 3-5-1962; Ord. of 2-9-1981)

State Law reference— Assessment of tangible property, O.C.G.A. § 48-5-7; determination of fair market value, O.C.G.A. § 48-5-352.

The city shall contract with the county to collect the ad valorem taxes due the city at the same time the county collects its own ad valorem taxes, now and hereafter. The city will adopt a millage rate by ordinance in time to conform to the county's requirements. The county will conduct all collection actions, including fi. fa., and the county will be entitled to keep any fines or interest that may arise.

(Code 1986, § 2-5-13; Ord. No. 90, 3-5-1962; Ord. of 11-8-1971; Ord. of 1-10-1972; Ord. of 2-9-1981; Ord. of 3-11-1996)

State Law reference— Collection and payment in installments, O.C.G.A. § 48-5-23; county and municipality may contract for county to collect taxes for municipality, O.C.G.A. § 48-5-359.1; establishing millage rate, O.C.G.A. § 48-5-32.1.

(a)

For the purpose of raising revenue in order to maintain and care for proper sanitation, upkeep of parks, streets, public buildings and all other public property, a special public property upkeep tax is assessed upon each separate parcel of property, regardless of size or number of lots, so long as said lots are joining or abutting each other within the city limits, but not to exceed an amount per annum per parcel as set by the council for all of said purposes to be paid into the general fund; provided that in the event any owner of any parcel shall erect any building other than one house and one garage, or other houses such as tool sheds, storage or coal bins, or any other building necessary to one residence on a parcel of property, or divide, sell or dispose of any portion of his or her parcel, an additional sum not to exceed $50.00 per annum per parcel shall be assessed for the purpose herein stated to be paid into the general fund. Apartment buildings and rental properties shall be required to pay a special public property upkeep tax for each unit at the rate not to exceed $50.00 per annum. Said tax shall be a lien against each and every house, residence and apartment unit, and shall be collected on or before March 15 of each year.

(b)

The special public property upkeep tax shall become due and payable on March 15 of each year.

(Code 1986, § 2-5-14; Ord. No. 43, 11-13-1946; Ord. of 3-1-1968; Ord. of 2-9-1981; Ord. of 3-12-1984; Ord. No. O01999, § 2-5-14, 12-13-1999; Ord. No. 08-03, § 2-5-14(a), 8-11-2003)

(a)

A sanitation fee shall be assessed to every house, residence and apartment unit within the city limits. Said fee shall be a lien against each and every house, residence and apartment unit, and shall be collected by the county tax department and due on August 15 and November 15 each year along with the property tax.

(b)

Each resident who is also the owner of his or her house or residence and has attained the age of 65 years may be exempt from the sanitary tax upon his or her application to the city for such exemption and the approval thereof by the city.

(Code 1986, § 2-5-15; Ord. No. O001799, § 2-5-15, 12-13-1999; Ord. No. 009-05, § 2-5-15(a), 5-9-2005)

(a)

There shall be added to each separate business or commercial establishment within the city a sanitary tax as follows:

(1)

If the separate business or commercial establishment elects to have commercial hand pick-up sanitation services, then the sanitary tax shall be a fee as listed in the schedule available for public examination in the city clerk's office.

(2)

If the separate business or commercial establishment elects to utilize a trash container in lieu of commercial hand pick-up sanitation service, then the sanitary tax shall be based on the container sizes multiplied by the requested weekly pick-up fees as listed in the schedule available for public examination in the city clerk's office.

(3)

Businesses or commercial establishments shall be allowed to use a common container for the price of one container fee; provided, however, that each business or commercial establishment shall be jointly and severally liable to the city for the sanitation tax imposed.

(4)

If there is a joint use of a container, each user of the container shall notify the city in writing and it shall be designated in writing, and agreed upon by all users, as to whom the city shall bill for the sanitation tax imposed.

(5)

Although one user may be billed, all users are jointly and severally liable to the city for the sanitation tax imposed.

(6)

Unless the city is notified in writing to the contrary, it shall be presumed that the business or commercial establishment located in the city limits elects to have commercial hand pick-up sanitation services.

All sanitation taxes imposed herein shall be a lien against each and every business or commercial establishment, and shall be collected on or before the 15th day of each month.

(b)

Apartment complexes and/or multifamily dwellings are prohibited from using dumpsters in the city. The sale of any apartment complex or multifamily dwelling eliminates the option to use dumpsters. Dumpsters currently in use must adhere to the ordinances governing trash including sight restriction. Noncontinuous apartment buildings must each have their own dumpster. Infractions to the ordinances will result in a fine and/or a request from the city government for the dumpster to be removed from the property and for the apartment or multifamily dwelling to use the trash removal service provided by the city at the current charge per door.

(Code 1986, § 2-5-16; Ord. No. 90, 3-5-1962; Ord. of 4-2-1972; Ord. of 1-12-1976; Ord. of 1-8-1978; Ord. of 2-9-1981; Ord. of 3-12-1984)

(a)

Each person engaged in any business, trade, profession or occupation in the city, whether with a location in the city 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. Section 48-13-7, shall pay an occupation tax for the 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 city. If the taxpayer has no permanent business location in the city, such occupational tax registration shall be shown to the city clerk, code enforcement officer and/or police officers of the city, upon request.

(b)

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 act of local law.

(1)

Those businesses regulated by the Georgia Public Service Commission.

(2)

Those electrical service businesses organized under O.C.G.A. Chapter 3 of 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. Section 2-10-105.

(5)

Insurance companies governed by O.C.G.A. Section 33-8-8.

(6)

Motor common carriers governed by O.C.G.A. Section 48-5-355.

(7)

Agricultural products and livestock raised in the state governed by O.C.G.A. Section 48-5-356.

(8)

Depository financial institutions governed by O.C.G.A. Section 48-6-93.

(9)

Facilities operated by a charitable trust governed by O.C.G.A. Section 48-13-55.

(10)

Persons engaged in recreation activities sponsored by the parks and recreation department of the city.

(11)

The following classes of persons may peddle, conduct business, or practice the professions or semi-professions without paying an occupation tax, administrative fee, or regulatory fee for the privilege of so doing:

a.

Any disabled veteran of any war or armed conflict in which any branch of the Armed Forces of the Unites States engaged, whether under United States command or otherwise;

b.

Any blind person; or

c.

Any veteran of peace time service in the United States armed forces who has a physical disability incurred during the period of such service;

provided such person receives a certificate of exemption issued by the commissioner of veterans service, has furnished proof of disability, and provides documentation that the person making application is a resident of this state and that the income of such person is such that he or she is not liable for the payment of state income taxes, subject to O.C.G.A. Section 43-12-1, et seq.

(Ord. No. 01-2011, 5-9-2011)

[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 that approximates the reasonable cost of handling and processing the occupation tax.

Business means any business, trade, occupation, profession, avocation or calling of any kind for gain or profit, directly or indirectly.

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

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, or whose employer issues to such individual for the purposes of documenting compensation and IRS Form W-2, but not an IRS Form 1099.

Engaged in business means when any person performs any act of selling any goods or service or solicits business or offers goods or services for sale for payment in an attempt to make a profit, including the sales or services of the character as made by a wholesaler or retailer or involved in any of the functions performed as a manufacturer, either as an owner, operator or agent in any business, trade, profession or occupation within this city.

Location or office means 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 or occupation which has a location or office. The renter's or lessee's location which is the site of personal property which is rented or leased from another does not constitute a location or office for the personal property's owner, lessor or the agent of the owner of lessor. The site of real property which is rented or leased to another does not constitute a location or office for the real property's owner, lessor or the agent of the owner or lessor unless the real property's owner, lessor or agent of the owner or lessor, in addition to showing the property to prospective lessees or tenants and performing maintenance or repair of the property, otherwise conducts the business of renting or leasing the real property at such site or otherwise conducts any business, profession or occupation at such site.

Number or employees shall be computed on a full-time position basis. An employee who works 40 hours or more per week shall be considered a full-time employee. Employees who work less than 40 hours per week shall be considered for the purpose of this ordinance as a part-time employee. Each part-time employee shall be considered to be equal to one-half of a full-time employee. The total number of employees shall be the sum total of all full-time employees plus all part-time employees rounded to the next whole number.

Person includes sole proprietors, corporations, partnerships, nonprofit or any other form of business organization (but specifically excludes charitable nonprofit organizations which utilize 100 percent of their proceeds for charitable purposes).

Practitioner of profession or occupation means one who by state law requires state licensure regulation such profession or occupation. The term does not include a practitioner who is an employee of a business if the business pays an occupation tax.

(Ord. No. 01-2011, 5-9-2011)

The city clerk shall administer and enforce the provisions of this chapter for the levying and assessment and collection of the occupational tax and penalties. the clerk shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with the chapter or other laws of the city and state, or the constitution of the state or the united states, for the administration and enforcement of the provisions of this chapter and the collection of the occupational tax fees.

(Ord. No. 01-2011, 5-9-2011)

A successor is named: North American Industry Classification System (NAICS).

The taxation rates shall be based upon NAICS class amounts, as adopted. The homebased occupation tax shall be an annual tax $100.00, plus a $25.00 administrative fee. Commercial business tax shall be an annual tax calculated as specified in the NAICS Tax Class Codes, or $125.00, whichever is greater of the calculations.

(Ord. No. 01-2011, 5-9-2011)

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

(1)

Has one or more employees or agents who exert substantial efforts within the jurisdiction of 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 jurisdiction of the city.

(Ord. No. 01-2011, 5-9-2011)

The business registration of each business operated in the city shall identify the dominant line of business that the business conducts.

(Ord. No. 01-2011, 5-9-2011)

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. No. 01-2011, 5-9-2011)

Practitioners of professions as described in O.C.G.A. Section 48-13-9(c)(1), paragraphs (1) through (18) shall pay their tax based on the number of employees as all other businesses

(Ord. No. 01-2011, 5-9-2011)

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. No. 01-2011, 5-9-2011)

The occupation tax levied in this article 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. Sections 48-13-5—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. No. 01-2011, 5-9-2011)

(a)

Each occupation tax shall be for the calendar year unless otherwise specifically provided. The certificate and occupation tax shall be due and payable annually within 30 days of January 1st of each year and shall, if not paid by May 1st of each year, be subject to a penalty of ten percent of the tax or fee due. On any new profession, trade or business being in the city before July of any year, the certificate and tax shall be delinquent if not obtained immediately upon beginning business and a ten percent penalty imposed if not paid within ninety days from the date business is commenced. When any person commences business on or after July 1st in any year, the occupation tax for the remaining portion of the year shall be 50 percent of the tax imposed for the entire year. Any certificate not renewed prior to May 1st shall be suspended.

(b)

In addition to other remedies available to the city for the collection of occupation taxes from persons subject to the tax who fail or refuse to pay the tax, the court for the city is authorized to impose a civil fine for failure to pay the occupation tax. Such fine shall not exceed $500 and may be enforced by the contempt power of the court.

(Ord. No. 01-2011, 5-9-2011)

All persons shall exhibit and display the occupation tax registration issued to them in some conspicuous place in their business establishment. Any transient person doing business within the city, and liable for occupational tax within the city, shall carry such registration either upon his person or in any vehicle or other conveyance which he uses in such business; and such person shall exhibit the registration to any authorized enforcement officer of the city when so requested.

(Ord. No. 01-2011, 5-9-2011)

All occupational tax registrations shall be transferable for a business moving from one location to another if such person or business notifies the city clerk in writing of such new address no later than the day of moving.

(Ord. No. 01-2011, 5-9-2011)

Each occupational tax issued under this article shall automatically expire on December 31st of the year of its issuance unless otherwise provided in this article.

(Ord. No. 01-2011, 5-9-2011)

(a)

Each person who is licensed by the secretary of state pursuant to O.C.G.A. Title 43 shall provide evidence of proper and current state licensure before the city 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 or have the license available for review at the request of a city enforcement official.

(Ord. No. 01-2011, 5-9-2011)

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 city business registration, show evidence that such requirements have been met.

(Ord. No. 01-2011, 5-9-2011)

Any person violating any provision of this chapter shall, upon conviction before the city judge, be punished in accordance with Section 26-92.

(Ord. No. 01-2011, 5-9-2011)

This chapter 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 city to assess and collect any of the taxes or other charges prescribed. An amendment may increase or lower the amounts and tax rates of any occupation. 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.

(Ord. No. 01-2011, 5-9-2011)

All persons subject to the occupation tax levied pursuant to this chapter shall be required to obtain the necessary registration for the business as described in this chapter; and in default, 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 city after January 1st of each year shall likewise obtain the registration before commencing business; and any person transacting or offering to transact in the city any of the kinds of business, trade, profession or occupation without first having so obtained such registration shall be subject to penalties provided for failure to do so.

(Ord. No. 01-2011, 5-9-2011)

This chapter does not repeal or affect the force of any part of any ordinance heretofore passed where taxes levied under such prior ordinance have not been paid in full. So much and such parts of ordinances heretofore and hereinafter passed as provided for the issuing and enforcing of execution for any tax or assessment required by such ordinances, or that imposed fines or penalties for the nonpayment of such tax, or for failure to pay regulatory fees provided for in such ordinance or ordinances, or failure to comply with any other provisions of this chapter, shall continue and remain in full force until such tax, regulatory fee or assessment shall be fully paid.

(Ord. No. 01-2011, 5-9-2011)

This chapter shall remain in full force and effect until changed by amendments adopted by the city council. All provisions relating to any form of tax levied in this article shall remain in full force and effect until such taxes have been paid in full.

(Ord. No. 01-2011, 5-9-2011)

Any person who desires to contest the determination of the city clerk with respect to any provision of this chapter shall so notify the mayor in writing within ten days of such determination, specifying the reasons such person believes the determination of the clerk is incorrect. The mayor shall thereupon notify such person of the time and place of the next meeting of the council, or of an occupational tax review board consisting of not less than three members of the council; and such aggrieved person may appear at such time and place to present arguments as to why the determination of the clerk is incorrect. The determination of the council or the review board appointed by the council, as the case may be, with respect to the contested determination of the clerk shall be binding and conclusive upon such person.

(Ord. No. 01-2011, 5-9-2011)

The city council shall conduct at least one public hearing before adopting any ordinance or resolution which will set or increase the rate of occupation tax as set forth in this chapter.

(Ord. No. 01-2011, 5-9-2011)

In the event any portion of this article shall be declared or adjudged invalid or unconstitutional, it is the intention of the city council of the City of Pine Lake that such adjudication shall in no manner affect the other sections, sentences, clauses or phrases of this ordinance which shall remain in full force and effect, as if the invalid or unconstitutional section, sentence, clause or phrase were not originally a part of the article.

(Ord. No. 01-2011, 5-9-2011)

In addition to the malt beverage, wine retail and distilled spirits license fees, there is hereby assessed an excise tax to be paid by the licensed wholesale dealer in malt beverages, wine and distilled spirits based on sales, in the following amounts:

(1)

Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15½ gallons and a proportionate tax at the same rate on all fractional parts of 15½ gallons; and exemptions shall be as provided by law;

(2)

Where malt beverages are sold in bottles, cans or other containers, except barrel or bulk containers, a tax of $0.05 per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces; and exemptions shall be as provided by law;

(3)

On the first sale or use of wine by the package, a tax of $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter; and exemptions shall be as provided by law.

(4)

Distilled spirits meaning any alcoholic beverage containing more than 21 percent alcohol by volume, including, but not limited to, all fortified wines. Ordinance No. 05-2008 also provides to allow for the imposition and collection of an excise tax on distilled spirits either by sale on premises consumption or by sale of packages. The maximum excise tax allowed by the State of Georgia is the amount to be imposed and collect by the city.

(Code 1986, § 2-5-41; Ord. No. 05-2008, § a, 8-11-2008)

State Law reference— Local excise tax on malt beverages, O.C.G.A. § 3-5-80 et seq.; local excise tax on wine, O.C.G.A. §§ 3-6-40, 3-6-60, 3-6-70 et seq.

The excise taxes provided for shall be paid by such dealer on or before the tenth day of the month following the calendar month in which the beverages are sold or disposed of within the city.

(Code 1986, § 2-5-42)

State Law reference— Collection and enforcement of excise tax on malt beverages, O.C.G.A. § 3-5-84; collection of excise tax on wine, O.C.G.A. § 3-6-60(b).