HomeMy WebLinkAboutResolutions R24-09-718 - 09/16/2024 - Occupational Tax Abatement - Qualifying Businesses within Deerfield Hwy 9 AreaSTATE OF GEORGIA
COUNTY OF FULTON
RESOLUTION NO. R24-09-718
A RESOLUTION OF THE CITY OF MILTON, GEORGIA TO PROVIDE FOR AN
OCCUPATION TAX ABATEMENT FOR CERTAIN QUALIFYING BUSINESSES
WITHIN THE DEERFIELD/HIGHWAY 9 AREA
WHEREAS , Milton, Georgia is a dul y formed political subdivision of th e State of
Georgia, with all the powers attendant thereto; and
WHEREAS , pursuant to its Charter and other laws of the State of Georgia, the City of
Milton has the power to adopt clearly reasonable ordinances , resolutions and regulations for the
protection and preservation of the public health, safety and welfare of its citizens ; and
WHEREAS , Chapter 12 , Article II of the City 's Code of Ordinances governs the
imposition of business and occupation taxes; and
WHEREAS, Sec . 12 -23 of the City 's Code of Ordinances ge nerall y sets the occupatio n
tax based on the gross receipts of such business , w ith certain exceptions; and
WHEREAS, the Official Code of Georgia An notat ed ("O.C.G.A.") Sec. 48 -13-l0(f)
permits local governments to adopt a resolution providing for an exemption or reduction in
occupation tax or a credit against occupation tax owed to one or more types of businesses or
practitioners of occupations or professions as part of a plan for economic de velopment or
attracting, encouraging, or maintaining selected types of businesses or occupations; and
WHEREAS , Article 7B of the City's Un ified De ve lopment Plap outlines requirements
and defines the boundary for the Deerfield/Highway 9 area as a high-quality , mixed-used
development area; and
WHEREAS , the City of Milton wis hes to encourage businesses that operate in certain
fields to establish a physical presence wit hin the Deerfield/Highway 9 area by offering certain
abatements within the City 's business and occupation tax ordinance ;
NOW THEREFORE, BE IT RESOLVED , that businesses with a physical location in
the Deerfield/Highway 9 area that meet the established criteria shall · not be required to pay an
occupation tax based on the gross receipts of the business as outlined in Sec. 12-23 but shall be
taxed a fee of $150.00 plus $7.00 per employee , and an administrative fee of $75.00. This tax
abatement is provided upon the business certifying each calendar year that it meets the following
requirements: (1) At least fifteen (15) employees are regularly working and present within the
Deerfield/Highway 9 area; and (2) The base salary of each of the employees regularl y working
and present within the Deerfield/Highway 9 area is at least $110 ,000 per year , inclusive of benefits ;
and (3) At least fifteen (15) employees regularly working within the Deerfield/Highway 9 area are
classified with one of the following codes from the North American Industry Classification System
("NAICS "): 23 -Construction , 54 -Professional , Scientific and Technical Services and 55 -
Management of Companies and Enterprises. Upon confirmation of eligibility and payment of the
occupation tax, the business shall still receive an occupation tax certificate confirming the
abatement, which shall serve as a business license. n SO RESOLVED , the public health , safety and welfare demanding it , this /(/fi day of
,Jpterrilifr:, 2024.