But the nut of the matter is short:
THE CITY COUNCIL OF THE CITY OF ATLANTA, GEORGIA, HEREBY ORDAINS, as follows:
SECTION 1: That Chapter 30, Article III, Division 1, of the City of Atlanta Code of Ordinances, Section 30-62 titled “Administrative fee amounts; tax rate structure” is hereby amended to read as follows (with permanent additions in bold font and permanent deletions in strikeout font):
Sec. 30-62. - Administrative fee amounts; tax rate structure.
A nonprorated, nonrefundable administrative fee of
$75.00$100.00 shall be required on all business and occupation tax accounts except for the businesses of those persons who are not required to pay the business or occupation tax for the initial startup, renewal, or reopening of those accounts. The administrative fee can only approximate the reasonable cost of handling and processing the occupation tax, return or application
SECTION 2: That all fees collected pursuant Section 1 of this ordinance shall be deposited into the following accounts:
For Business Occupation tax - General Fund Accounts 1001.100501.3212001; 1001.100501.3212002; 1001.240201.3212001;
SECTION 3: All ordinances and resolutions in conflict herewith are hereby waived for purposes of this ordinance only, and only to the extent of said conflict.
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