HomeMy WebLinkAboutORDINANCE NO. 06-11-15ORDINANCE NO. 06-11-15
STATE OF GEORGIA
COUNTY OF FULTON
AN ORDINANCE TO ADOPT AND APPROVE CHAPTER 11, BUSINESS REGULATIONS,
AND PROVIDING FOR INCLUSION AND IDENTIFICATION IN THE CODE OF
ORDINANCES FOR THE CITY OF MILTON. GEORGIA TO BE REFERENCED IN THE
FUTURE AS CHAPTER 11 (BUSINESS REGULATIONS) AS ATTACHED HERETO AND
INCORPORATED HEREIN
The Council of the City of Milton hereby ordains while in special session on the 21" day of
November, 2006 at 4:30 p.m. as follows:
SECTION 1. That the Ordinance relating to Business Regulations is hereby adopted and
approved; and is attached hereto as if fully set forth herein; and,
SECTION 2. That this Ordinance shall be designated as Chapter 11 of the Code of
Ordinances of the City of Milton, Georgia; and,
SECTION 3. That this Ordinance shall become effective upon its adoption.
ORDAINED this the 21st day of November, 2006.
Approved:
Joe Loc w ,o ayor
Attest: 41i'l QA U(Aj
4Jette R. Marchiafava, City Clerk
Page 1 of 1
"on% Chapter 11: Business Occupation Tax, Licenses, and Regulation
Article 1: Business and Occupation Taxes.
*State law reference(s) Business and occupation taxes, O.C.G.A. §48-13-5 et seq.
Section 1: Definitions
Unless specifically defined elsewhere, as used in this Article, the term:
(a) "Administrative fee" means a component of an occupation tax that approximates the
reasonable cost of handling and processing the occupation tax.
(b) Except as otherwise provided in subparagraph (i) of this paragraph, "Employee" means
an individual whose work is performed under the direction and supervision of the
employer and whose employer withholds FICA, federal income tax, or state income tax
from such individual's compensation or whose employer issues to such individual for
purposes of documenting compensation a form W-2, but not a form I.R.S. 1099.
(c) "Gross receipts"
(i) "Gross receipts" means total revenue of the business or practitioner for the period,
including without being limited to the following:
(A) Total income without deduction for the cost of goods sold or
expenses incurred;
(B) Gain from trading in stocks, bonds, capital assets, or instruments
of indebtedness;
(C) Proceeds from commissions on the sale of property, goods, or services;
(D) Proceeds from fees charged for services rendered; and
(E) Proceeds from rent, interest, royalty, or dividend income.
(ii) Gross receipts shall not include the following:
(A) Sales, use, or excise taxes;
(B) Sales returns, allowances, and discounts:
(C) Inter -organizational sales or transfers between or among the units of
,M,,, a parent subsidiary controlled group of corporations, as defined by
26 U.S.C. Section § 1563(a)(2), or between or among wholly owned
WaW partnerships or other wholly owned entities;
Page 1 of 29
(D) Payments made to a subcontractor or an independent agent for services
which contributed to the gross receipts in issue;
(E) 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 chapter, if such funds constitute eighty percent (80%)or more of the
organization's receipts and
(F) Proceeds from sales of goods or services which are delivered to or
received by customers who are outside the state at the time of delivery
or receipt.
(d) "License" shall mean a permit or certificate issued by the City Treasurer that allows an
entity to operate lawfully in the City of Milton. A license does not create any rights to
operate in violation of any provision of this Code of Ordinances and it may be revoked by
the Mayor and City Council at any time. This definition applies to any license issued
pursuant to this Chapter.
(e) "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 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 or 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 the 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 other business, profession, or occupation at such site.
(f) "Occupation tax" means a tax levied on persons, partnerships, corporations, or other
entities for engaging in an occupation, profession, or business.
(g) "Practitioner of professions and occupants" shall not include a practitioner who is an
employee of a business, if the business pays an occupation tax.
(h) "Regulatory fees" means payments, whether designated as license fees, permit fees, or by
another name, which are required by the City of Milton as an exercise of its municipal
power and as a part of or as an aid to regulation of an occupation, profession, or business.
The amount of a regulatory fee shall approximate the reasonable cost of the actual
regulatory activity performed by the City of Milton. A regulatory fee does not include an
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"Po ft administrative or registration fee. Regulatory fees do not include required occupation
taxes for businesses and professions located in the City of Milton.
""o State law reference(s) - Define generally, O.C.G.A. §48-13-5
Section 2: Business License Required.
(a) All persons, firms, companies, or corporations, including limited liability companies and
professional corporations, now or hereafter operating a business in the City of Milton, are
hereby required to register their business or office, obtain an occupation tax certificate for
their business or office, and pay the amount now or hereafter fixed as taxes and fees
thereon as authorized under the provisions of Chapter 13 of Title 48 of the Official Code
of Georgia, Annotated, as amended by Ga. L. 1993, p. 1292.
(b) The occupation tax certificate shall serve as a business license. Additional business
licenses may be required as established in this Chapter.
(c) Stock or manufacturing companies or other companies, subsidiaries, agencies, district
offices, branch offices, corporations or individuals, having either their business proper or
their general branch offices located within the City of Milton, and either represented by
the officers of the company, or any agent, for the purpose of soliciting patronage for the
same, or for the transaction of any business pertaining thereto, shall be required to obtain
an occupation tax certificate.
r... (d) All licenses granted under this Article shall expire on December 31 of each year.
Licensee(s) shall be required to file an application in each ensuing year. The applicant
shall be required to comply with all rules and regulations for the issuance of license(s) as
if no previous license(s) had been held.
State law reference(s) - Levy of occupation tax, O.C.G.A. § 48-13-6.
Section 3: Fee; basis.
(a) Except as otherwise provided in this Article, every business and practitioner subject to
this Article shall pay a tax based on the gross receipts of such business (the "occupation
tax").
(b) The gross receipts fee schedule (see Exhibit B -Fee Schedule) shall be followed in the
calculation of the occupational tax. The fees shall be based on the North American
Industry Classification System (NAICS) code of the business.
(c) Home based business (limit of one employee) shall pay a flat rate fee (see Exhibit B -Fee
Schedule).
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(c) The fees described in this section are adopted for the calendar year 2007 and shall
continue in full force and effect until modified by action of the Mayor and City Council.
(d) All businesses and occupations, other than those practitioners, listed in Section 9 of this
Article shall be assessed a nonrefundable administrative fee for handling and processing
business occupation tax registrations, which is a component of the occupation tax for new
and existing businesses and is separately identified in the registration process.
Section 4: Application for Registration
(a) It shall be the duty of each person, firm or corporation subject to this Article, to file with
the City of Milton Treasurer's Office on or before January 31 of each calendar year an
application for registration under this Article setting forth all activities of each business,
its NAICS code and/or its revenue code, its estimated gross receipts for the calendar year
of the registration, computation of the amount of tax due including the administrative fee
and per employee tax, a copy of the profit and loss statement, a copy of its Georgia
Income Tax Return, and such other information as may be required by the City of Milton
Treasurer's Office to properly administer this Article, including the information specified
in Section 6 of this Article.
For businesses or practitioners with more than one type of service or product, including
businesses or practitioners listed under and subject to O.C.G.A. 48-13-1 et sea., the entire gross
receipts shall be classified according to the dominant service or product based upon the
information provided under subsection (a) hereof.
(b) Each business or practitioner with a location or office situated in more than one
jurisdiction, including businesses or practitioners with one or more location or office in
Georgia and one or more location outside the state, the City of Milton shall allocate the
gross receipts as follows for occupation tax purposes in accordance with
the following:
(i) Where the business or practitioner can reasonably allocate the dollar amount of
gross receipts of the business or practitioner to one or more of the locations or
offices on the basis of product manufactured in that location or office or the sales
or other serviced provided in that location or office, the City of Milton shall tax
the gross receipts generated by the location or office within the State of Georgia;
or
(ii) Where the business or practitioner cannot reasonably allocate the dollar amount of
gross receipts among multiple locations or offices, the business or practitioner
shall divide the gross receipts reported to all local governments in this state by the
number of locations or offices of the business or practitioner which contributed to
the gross receipts reported to any local government in this state, and shall allocate
an equal percentage of such gross receipts of the business or practitioner to each
location or office.
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(iii) In no instance shall the sum of the portions of the total gross receipts of a business
or practitioner taxed by all local governments exceed 100 percent of the total
gross receipts of the business or practitioner.
(iv) In the event of a dispute between the business or practitioner and Milton as to the
allocation under this code section, the business or practitioner shall have the
burden of proof as to the reasonableness of this allocation.
(v) Upon request, businesses or practitioners with a location or office situated in more
than one jurisdiction shall provide to the City of Milton the following:
(A) Financial information necessary to allocate the gross receipts of the
business or practitioner, and
(B) Information relating to the allocation of the business's or practitioner's
gross receipts by other local governments.
(C) When the City of Milton levies an occupation tax on a business or
practitioner which has locations encompassed by other jurisdictions and
the other jurisdictions use different criteria for taxation, the City of Milton
shall not tax any greater proportion of the gross receipts than authorized
by the law.
(D) For each business and practitioner with no location or office within the
State of Georgia, but which:
(1) Has one or more employees or agents who exert substantial efforts
within the City of Milton 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 in the City of Milton, gross receipts of such business or
practitioner for purposes of this section shall include only those
gross receipts reasonably attributable to sales or services in the
State of Georgia. If such business or practitioner provides to the
City of Milton Treasurer's Office proof of payment of a local
business or occupation tax in another state which purports to tax
the business's or practitioner's sales or services in the State of
Georgia, the business or practitioner shall be exempt from this
Article.
(c) Real estate brokers transacting business within the corporate boundaries of the City of
Milton are subject to this article. Real estate brokers shall be liable for tax only on gross
receipts arising from transactions involving real estate located within the corporate
boundaries of the City of Milton. Real estate brokers shall be liable for such taxes without
regard to their having a location or office in the City.
Page 5 of 29
(d) The provisions of this section may be amended from time to time by ordinance of the
Mayor and City Council for the purpose of providing for exceptions to business and
occupation taxes as provided under O.C.G.A. §48-13-10(f).
State law reference(s) - Code 1981, § 4843-14, enacted by Ga. L. 1993, p. 1292, § 7; Ga. L.
1995, p. 419, § 1; Ga. L. 1999, o. 749, § 5.
Section 5: Payment of fee; separate locations; refunds.
(a) Following the filing of the application as provided for in Section 4 of this Article, each
business or professional practitioner subject to this code shall remit payment in full for all
taxes and fees due not later than January 31 of the year in which the application is filed.
Each person, firm or corporation operating under various trade names must secure a
separate occupation tax certificate for each trade name issued. In addition, a separate
occupation tax certificate must be secured for each business location.
(b) Certificate applicants for trade names and for separate business locations shall pay the
nonrefundable administrative fee imposed hereby, in addition to the tax imposed by
Section 3 of this Article. In the event a business ceases to operate after the issuance of an
occupation tax certificate, no refund of the fee or tax shall be granted.
POOR (c) Except as provided in subsection (b), the refund of the occupation tax levied herein is
governed by O.C.G.A. § 48-5-380.
State law reference(s) - O.C.G.A. § 48-5-380.
Section 6: Inspection of Records.
(a) It shall be the duty of all businesses subject to the tax and administrative fee imposed by
Section 3 of this Article with the exception of those businesses and practitioners electing to
proceed under Section 9 of this Article, to maintain and to provide as a part of their business
occupation tax registration such records as will establish gross receipts as herein defined,
including but not limited to, profit and loss statements prepared on a calendar year basis, and
method of allocation of revenue for businesses and practitioners maintaining locations in other
counties and municipalities, if applicable. Such businesses and practitioners shall also make
available for inspection by representatives of the City of Milton Treasurers' Office all reports
submitted to the sales tax unit of the Georgia Department of Revenue showing sales taking place
in Georgia and other tax returns showing gross receipts.
(b) Lending institutions and any other organization engaged in the lending of money at
interest and/or for a fee or commission and otherwise subject to the requirements of this
Article shall provide, for each lending transaction, a loan term sheet or other summary
showing the amount of such loan, the interest rate thereon, and total fees, interest and/or
commissions to be charged on such loan, assuming payment in the normal course of
business.
Page 6 of 29
Section 7: Termination of Business.
obow It shall be the duty of each business and practitioner subject to fees and occupation taxes under
this Article when it shall cease to do business or practice to return its current occupation tax
certificate, together with a statement as to the date of termination of doing business or practice to
the City of Milton Treasurer's Office.
Section 8: Commencement of business after January I
Businesses and practitioners which do not commence operation by January 1, of any year, shall
pay the amount of administrative fees and occupation taxes set forth in this Article based on
anticipated revenue for the balance of the calendar year as provided in Section 4 of this Article.
Such payments shall be due and payable thirty (30) days following the commencement of the
business.
Section 9: Professional occupation tax.
Notwithstanding any other provision of this Article there is hereby imposed upon practitioners of
law, medicine, osteopathy, chiropractic, podiatry dentistry, optometry, applied psychology,
veterinary, landscape architecture, land surveying, massage therapy and physiotherapy, public
accounting, embalming, funeral directing, civil mechanical, hydraulic and electrical engineering,
architecture, marriage and family therapists, social workers, and professional counselors, as their
entire occupation tax one of the following, at the practitioner's election:
(a) The occupation tax resulting from application of the other provisions of this Article; or
(b) The practitioner shall elect to pay a flat fee for each year for the year 2006 and
subsequent years, but a practitioner paying according to this shall not be required to
provide information relating to the gross receipts of such practitioner. For the purposes of
this section, a "practitioner" shall include any individual holding license to practice any
of the professions specified herein regardless of whether such individual shall practice as
a professional corporation or professional association.
Section 10: Transfer, suspension, revocation.
(a) Transfer.
No certificate issued hereunder may be transferred. Any new business or
practitioner shall apply and register for a new certificate within thirty (30) days
after the commencement of business.
(b) Revocation.
(i) Each certificate granted hereunder shall be subject to suspension or revocation for
violation of any current or future rule or regulation of this Code, the Code of
+•m• Ordinances for Fulton County, or state or federal law.
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(ii) Notice
(A) Whenever, in the opinion of the City of Milton, there is cause to suspend
or revoke this certificate, a written notice of intention to suspend or revoke
the certificate shall be furnished to the holder thereof. A hearing will be
scheduled wherein the certificate holder may present his/her case before
the Mayor and City Council or such board as the Mayor and City Council
may designate.
(B) After the hearing the Mayor and City Council or its designate may
suspend or revoke this certificate if the grounds set forth below in
subsection (C) exist or in the Mayor and City Council's discretion if the
establishment is a threat or nuisance to public health, safety or welfare.
(C) The decision to suspend or revoke a certificate issued under this Article
shall be solely within the discretion of the Mayor and City Council or such
board as the Mayor and City Council may designate. An occupation tax
certificate may be suspended or revoked upon one or more of the
following grounds, but is not limited to:
mom (1) The certificate holder is guilty of fraud in the business or
occupation he/she practices, or fraud or deceit in being licensed to
VMW practice in that area;
(2) The certificate holder is engaged in his/her business or occupation
under a false or assumed name, or is impersonating another
practitioner of a like or different name;
(3) The certificate holder is addicted to the habitual use of intoxicating
liquors, narcotics, or stimulants to such an extent as to incapacitate
such person to the extent that he/she is unable to perform his/her
duties;
(4) The certificate holder is guilty of fraudulent, false, misleading, or
deceptive advertising or practices;
(5) The certificate holder has been convicted of or has pled guilty or
nolo contendere to any sexual offense as set out in Title 16,
Chapter 6 of the Official Code of Georgia Annotated, or to any
offense involving the lottery, illegal possession or sale of narcotics
or alcoholic beverages or possession or receiving of stolen
property, for a period of five (5) years immediately prior to the
filing of the application. If after having been granted a certificate,
the applicant is found not to be of good moral character, or pleads
Page 8 of 29
WON guilty or enters a plea of nolo contendere to any of the above
offenses, said certificate shall be subject to suspension and/or
revocation;
(6) The application contains materially false information, or the
applicant has deliberately sought to falsify information contained
therein; or
(7) The establishment is a threat or nuisance to public health, safety or
welfare; or
(8) any other violation of this Ordinance.
Section 11: Payment; penalty for late payment; issuance of executions against
delinquent taxpayers
(a) Any occupation tax with its associated administrative fees hereunder, shall be due and
payable by January 31 of each calendar year. If the business or practice was not in
operation on January 1, the occupation tax with its associated administrative fees shall be
due and payable 30 days following the commencement of business pursuant to Section 8
of this Article. The City shall assess a penalty in the amount of ten percent (10%) of the
amount owed for each calendar year or portion thereof for:
(i) Failure to pay occupation taxes and administrative fees when due;
(ii) Failure to file an application by January 31 of any calendar year, when the
business or practitioner was in operation the preceding calendar year, and/or
(iii) Failure to register and obtain an occupation tax certificate within thirty (30) days
of the commencement of business.
(b) Delinquent taxes and fees are subject to interest at a rate of one and one-half percent
(1.5%) per month. Payments required by the Article herein may be collected in any suit at
law or in equity, or the City may cause executions to issue against the person, firm or
corporation liable for the payment. Executions shall be levied and sold together with all
costs thereof, by the City, or City's designee, as ex -officio sheriff of the county. In
addition, any person whose duty it is to register any business or practice and obtain any
occupation tax certificate and fails to do so, or who fails to pay the occupation tax or
administrative fee required by this Article, or who makes any deliberate or substantial
and material false statement on an application or provides materially false information in
support of an application, shall be denied an occupation tax certificate, shall be required
to surrender any existing such occupation tax certificate and be deemed to have no such
occupation tax certificate for purposes hereof, and shall be subject to a civil fine
according to the maximum amount allowable under state law.
Page 9 of 29
(c) No business and/or practitioner subject to this Article shall collect any gross receipts as
defined herein unless such business and/or practitioner shall have applied for a business
tax certificate and/or license as required hereunder. Upon application for a business tax
certificate, any such business and/or practitioner may thereupon collect gross receipts,
including those incurred but not collected during the period prior to the application, but
such business and/or practitioner shall be subject to the penalties of subsection (a) of this
section. If the taxes and fees remain unpaid after the due date, the business and/or
practitioner shall not collect any gross receipts as defined herein. The provisions of this
subsection (c) may be enforced by appropriate injunctive or other relief upon the
application of the City to the Superior Court of Fulton County.
(d) Practitioners of law may collect gross receipts as defined herein without applying for and
obtaining a business tax certificate. However, practitioners of law must pay the
occupation tax levied herein. Delinquent taxes and fees are subject to interest at a rate of
one and one-half percent (1.5%) per month. Any occupation tax with its associated
administrative fees hereunder, shall be due and payable by January 31 of each calendar
year. If the business or practice was not in operation on January 1, the occupation tax with
its associated administrative fees shall be due and payable thirty (30) days following the
commencement of business pursuant to Section 8. The City shall assess a penalty in the
amount of ten percent (10%) of the amount owed for each calendar year or portion
thereof for failure to pay the occupation tax required by the Article herein may be
collected in any suit at law or in equity, or the City may cause executions to issue against
the person, firm or corporation liable for the payment. Executions shall be levied and sold
together with all costs thereof, by the City or its designee, as ex -officio sheriff of the
county. In addition, failure to pay the occupation tax required by this Article shall subject
the person, firm, or corporation to a civil fine of five hundred dollars ($500.00) as
provided by law of this state.
State law reference(s) - Time for payment of occupation tax, O.C.G.A. § 48-13-20; penalty for
late payment, O.C.G.A. § 48-13-21; issuance of executions against delinquent taxpayers,
O.C.G.A. § 48-13-26; Sexton v. Johnson, 267 Ga.571 (1997).
Section 12: Effective Date.
(a) This Article shall become effective December 1, 2006.
(b) Annual registration and payment shall be conducted in accordance with the terms of this
Article.
Section 13: Proration of fee.
No license fee shall be prorated.
State law reference(s) O.C.G.A. § 48-13-22.
Section 14: Repealer, exceptions
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XWW All ordinances providing for occupation taxes and administrative fees in conflict with this Article
are hereby repealed, provided, however, that nothing herein shall affect with any ordinance
NNOW providing for regulation of taxicabs or shall affect any resolution providing for the regulation of
the sale of any forth of alcoholic beverages and taxes imposed thereon, or any mixed drink tax or
any hotel-motel tax, such taxes being due and payable in addition to the taxes and fees imposed
hereby.
Section 15: Intent of Article.
It is the intent of the Article to impose the taxes set forth in this Article upon all businesses and
practitioners operating in the City of Milton consistent with the requirements of the Constitution
and laws of the State of Georgia. In the event that the fees imposed hereby shall not be
authorized on any business and practitioner or taxes and fees shall be in excess of the maximum
amount authorized by law, such taxes and fees shall be imposed only to the extent authorized by
law.
Section 16: Severability.
The invalidity of any part of this Article shall not affect the validity of the remaining portion
hereof. In the event that this Article may not be enforced against any class of business mentioned
herein, such inability to enforce the same shall not affect its validity against the other business
specified herein.
Section 17: Amendment of article.
This Article may be amended so as to increase the occupation tax on any business or practitioner
only after the conduct of at least one public hearing pertaining thereto, but this provision shall
not be applicable to the repeal of any resolution promulgated pursuant to Section 4 of this
Article.
Article 2: License Fees on Insurers.
Section 1: Intent
The Mayor and City Council hereby expresses its intent to impose license fees on insurers
conducting business in the City of Milton, to impose a gross premium tax on insurers operating
within the State of Georgia, to provide an effective date, and for other purposes related to this
Article.
Section 2: Definitions
For the purposes of this Article, the following definitions apply.
WON (a) "Gross Direct Premiums" shall mean gross direct premiums as used in O.C.G.A.
§ 33-8-4, which provides:
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Now "(i) All foreign, alien, and domestic insurance companies doing business in this state
shall pay a tax of 2 1/4 percent upon the gross direct premiums received by them
Now on and after July 1, 1955. The tax shall be levied upon persons, property, or risks
in Georgia, from January 1 to December 31, both inclusive, of each year without
regard to business ceded to or assumed from other companies. The tax shall be
imposed upon gross premiums received from direct writings without any
deductions allowed for premium abatements of any kind or character or for
reinsurance or for cash surrender values paid, or for losses or expenses of any
kind; provided, however, deductions shall be allowed for premiums returned on
change of rate or canceled policies; provided, further, that deductions may be
permitted for return premiums or assessments, including all policy dividends,
refunds, or other similar returns paid or credited to policyholders and not
reapplied as premium for additional or extended life insurance. The term `gross
direct premiums' shall not include annuity considerations.
(ii) For purposes of this Chapter, annuity considerations received by nonprofit
corporations licensed to do business in this state issuing annuities to fund
retirement benefits for teachers and staff personnel of private secondary schools
and colleges and universities shall not be considered gross direct premium."
(b) "Insurer" means a company which is authorized to transact business in any classes of
insurance designated in O.C.G.A. § 33-3-5.
Section 3: Insurers License Fees
There is hereby levied for the year 2006 and for each year thereafter an annual license fee upon
each insurer doing business within the City of Milton. For each separate business location in
excess of one not covered by Section 4 of this Article, which is operating on behalf of such
insurers within the City of Milton, there is hereby levied an additional license fee per location.
Section 4: License Fees for Insurers Insuring Certain Risks at Additional Business Locations.
For each separate business location, not otherwise subject to a license fee hereunder, operated
and maintained by a business organization which is 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 an insurer for insurance
said insurer shall pay an additional license fee per location for the year 2006 and for each year
thereafter.
Section 5: Gross Premiums Tax Imposed on Life Insurers.
(a) There is hereby levied for the year 2007 and for each year thereafter an annual tax based
solely upon gross direct premiums upon each insurer writing life, accident and sickness
insurance within the State of Georgia in an amount equal to one percent (1%) of the gross
direct premiums received during the preceding calendar year in accordance with
O.C.G.A. § 33-8-8.1.
Page 12 of 29
(b) The premium tax levied by this section is in addition to the license fees imposed by
Section 3 of this Article.
Section 6: Gross Premiums Tax, All Other Insurers.
(a) There is hereby levied for the year 2007 and for each year thereafter an annual tax based
solely upon gross direct premiums upon each insurer, other than an insurer transacting
business in the class of insurance designated in subsection 1 of O.C.G.A. § 33-3-5, doing
business within the State of Georgia in an amount equal to two and one-half percent
(2.5%) of the gross direct premium received during the preceding calendar year in
accordance with O.C.G.A. § 33-8-8.2. —see note above
(b) The premium tax levied by this section is in addition to the license fees imposed by
Section 3 of this Article.
Section 7: Due Date for License Fees
License Fees imposed by Sections 3 and 4 of this Article shall be due and payable on the first
day of January and on the first date of each subsequent year.
Section 8: Administrative Proceedings.
The City Clerk is hereby directed to forward a duly certified copy of this Article to the Insurance
Commissioner of the State of Georgia within forty-five (45) days of its enactment.
Section 9: Effective Date.
This Article shall become effective on December 1, 2006.
Section 10: Severability.
In the event that any portion of this Article shall be declared or adjudged invalid or
unconstitutional, it is the intention of the Mayor and City Council that such adjudication shall in
no manner affect the other sections, sentences, clauses or phrases of this Article which shall
remain in full force and effect, as if the invalid or unconstitutional section, sentence, clause, or
phrase were not originally part of the ordinance.
Article 3: Pawn Shops, Pawn Brokers
Section 1: Applicability of article provisions.
Every person, whether a licensed junk dealer or pawnbroker, or any other secondhand dealer,
who, exclusively or as incidental to or in connection with other business, purchases, sells or
OMM acquires in trade used or secondhand jewelry, flat silver, gold, and silver objects of every kind
and description, including watches and clocks, any of which is made in whole or in part of gold,
thmw silver, platinum, or other precious metals; diamonds, emeralds, rubies, or other precious stones;
Page 13 of 29
POW pistols or guns; musical instruments, bicycles or accessories shall, for the purpose of this Article,
be a secondhand dealer. Any person who shall purchase any Article of the kinds herein described
from any person other than a bona fide dealer in those Articles shall, for the purpose of making
+..r the reports required herein, also be a secondhand dealer and subject to all the provisions of this
Article relating to those records and reports.
Section 2: Recordkeeping.
(a) Contents of record book. All secondhand dealers shall keep a book wherein shall be
entered an accurate description of all property of the kinds specified in Section 1 of this
Article which they acquire by purchase of trade, and the name, address, estimated age,
weight, and height of the person from whom purchased or acquired and the date and hour
of the purchase. These entries shall be made as soon as possible after the transaction is
had, in no case more than one (1) hour thereafter.
(b) Inspection. This record shall at all times be subject to inspection and examination by the
Police Department.
Section 3: Entries in Record Book to be Numbered Serially; Property to be Tagged with
Corresponding Number.
Every entry required to be made in the secondhand dealer's book required by Section 2 of this
Article shall be numbered serially, and the property described in the entry shall have attached to
it a tag bearing the same serial number.
Section 4: Acquiring Articles With Serial Number Mutilated or Altered.
It shall be unlawful for any secondhand dealer to purchase or acquire in trade any watch, clock,
pistol, gun, automobile tire, or battery, or any other Article commonly branded with a serial
number, upon which the number has been mutilated or altered.
Section 5: Daily Reports to Police; Form and Contents.
Every secondhand dealer identified in Section 1 of this Article shall make a daily report in
writing to the Chief of Police in such form as may be prescribed by him, of all property
purchased or acquired by him during the twenty-four (24) hours ending at 12:00 midnight on the
date of the report.
Section 6: Examination and Inspection of Articles by Police; Segregation of Suspicious Articles.
All property purchased or acquired by a secondhand dealer shall at all times be subject to
examination and inspection by the Police Department. If, upon the inspection, a police officer
shall have reasonable cause to believe that any of the property is stolen, he shall segregate it. It
shall thereafter be unlawful for the person in possession of the property to dispose of it, or in any
manner mutilate, melt, or disfigure it, until fifteen (15) days have elapsed from the date of the
NO. inspection.
Page 14 of 29
... Section 7: Property Not to be Disposed of for Fifteen (1 S) Days After Acquisition.
All property purchased or acquired by a secondhand dealer shall be held for not less than
fifteen (15) days.
Section 8: Dealing with Minors.
It shall be unlawful for any secondhand dealer to buy or receive any property of the kinds
described in Section 1 of this Article from any person under the age of eighteen (18) years,
provided that any secondhand dealer taking from the seller a statement in writing that the seller is
of age will not be held subject to the provisions of this section, if the appearance of the seller is
such as to make it uncertain that he is not eighteen (18) years of age.
Article 4: Financial Institutions.
Section 1: Definitions.
The following words, terms and phrases, when used in this Article, shall have the meanings
ascribed to them in this section, except where the context clearly indicates a different meaning:
(a) "Bank" means any financial institution chartered under the laws of any state or under the
wpm laws of the United States which is authorized to receive deposits in this state and which
has a corporate structure authorizing the issuance of capital stock.
(b) "Depository Financial Institution" means a bank or a savings and loan association.
(c) "Gross Receipts" shall mean gross receipts as defined in O.C.G.A. § 48-6-93.
(d) "Savings and Loan Association" means any financial institution, other than a credit
union, chartered under the laws of any state or under the laws of the United States which
is authorized to receive deposits in this state and which has a mutual corporate form.
Cross references: Definitions generally, § 1-2.
Section 2: Tax levied; Rate.
In accordance with O.C.G.A. § 48-6-93, there is hereby levied for the year 2006 and for each
year thereafter an annual business license tax upon all depository financial institutions located
within the City of Milton at a rate of one-quarter percent (1/4%) of the gross receipts of said
depository financial institutions.
Section 3. Minimum Business License Tax.
The minimum annual amount of business license tax due from any depository financial
institution pursuant to O.C.G.A. § 48-6-93(a) shall be one thousand dollars ($1,000.00).
Page 15 of 29
No Text
Section 4: Filing of Return.
Pursuant to O.C.G.A. § 48-6-93(a), each depository financial institution subject to the tax levied
by this Article shall file a return of the gross receipts with the City of Milton Treasurer's Office
on or before March 1 of the year following the year in which such gross receipts are measured.
Said return shall be in the manner and the form prescribed by the commissioner of the Georgia
Department of Revenue, based on the allocation method set forth in O.C.G.A. § 48-6-93(d). The
return shall provide the information necessary to determine the portion of the taxpayer's Georgia
gross receipts to be allocated to each taxing jurisdiction in which such institution has an office.
The City of Milton Treasurer's Office shall assess and collect the tax levied pursuant to this
Article based upon the information provided in said return.
Section S: Due Date of Taxes.
Taxes levied pursuant to this Article shall be paid to the City of Milton Treasurer's Office at the
time of filing the return.
Section 6: Administrative Provisions.
The Milton Treasurer's Office is hereby authorized and directed to forward a copy of this Article
to each depository financial institution located in the City of Milton and to the home office of
each such depository financial institution that does business in the City if located outside the
county.
Section 7: Relation of Tax to Other Business Licenses.
The tax imposed by this Article shall be in lieu of any other business license upon depository
financial institutions.
Article 5: Door to Door Salesmen.
Section 1: Definitions.
For the purpose of this Chapter, the following words as used herein shall be considered to have
the meaning herein ascribed thereto:
(a) "Soliciting" shall mean and include any one or more of the following activities:
(i) Seeking to obtain orders for the purchase of goods, wares, merchandise,
foodstuffs, services, of any kind, character or description whatever, for any kind
of consideration whatever; or
(ii) Seeking to obtain prospective customers for application or purchase of insurance
of any type, kind or publication; or
Page 16 of 29
(iii) Seeking to obtain subscriptions to books, magazines, periodicals, newspapers and
every other type or kind of publication.
(b) "Residence " shall mean and include every separate living unit occupied for residential
purposes by one or more persons, contained within any type of building or structure.
(c) "Licensed solicitor" shall mean and include any person who has obtained a valid permit
as hereinafter provided, which permit is in the possession of the solicitor on his or her
person while engaged in soliciting.
Section 2: Permit Required.
(a) It shall be unlawful for any person, firm or corporation to engage in the business of
soliciting, calling on residences door-to-door without first having obtained a permit in
accordance with the provisions contained in this chapter.
(b) The requirement of Subsection (a) above is meant to apply to door-to-door solicitations
for commercial transactions for profit only.
(i) It is not meant to regulate solicitation for charitable, political, or other nonprofit
purposes provided that all sales proceeds are the property of and used by the
nonprofit organization.
(ii) It does not apply to officers or employees of the city, county, state, or federal
government, or any subdivision thereof, when on official business.
(c) Each person shall at all times while soliciting in the City of Milton carry upon his or her
person the permit so issued and the same shall be exhibited by such solicitor whenever he
is requested to do so by any police officer or by any person solicited.
(d) Each permit issued shall contain the name of the solicitor, the name and address of the
person, firm or corporation or association whom the solicitor is employed by or
represents, a photograph of the solicitor, and physical description. Such photograph shall
be provided by the solicitor and shall be at least two (2) inches by two (2) inches in size.
(e) The permit shall state the expiration date thereof. In no event shall a permit be valid for
more than six (6) months.
Section 3: Permit Applications.
(a) Application for a permit shall be made upon a form provided by the City. The
City of Milton Treasurer's Office shall have applications available on request. The
applicant shall truthfully state in full the information requested on the application, to wit:
(i) Name and address of present place of residence and length of residence at such
address; also business address if other than present address;
Page 17 of 29
(ii) Address of place of residence during the past three (3) years if other than present
IMMO address;
(iii) Age of applicant;
(iv) Physical description of the applicant;
(v) Name and address of the person, firm, or corporation or association whom the
applicant is employed by or represents; and the length of time of such
employment or representation;
(vi) Name and address of employer during the past three (3) years if other than the
present employer;
(vii) Description sufficient for identification of the subject matter of the soliciting in
which the applicant will engage;
(viii) Period of time for which the certificate is applied;
(ix) Proposed route, including streets to be included on each day, which applicant
intends to follow;
(x) The date, or approximate date, of the latest previous application for permit under
ftk" this chapter, if any;
(xi) Whether the applicant has ever been convicted of a felony, a crime of moral
turpitude, or any other violation of any state or federal law;
(xii) Names of magazines, books, or journals to be sold;
(xiii) Names of the three (3) most recent communities where the applicant has solicited
house to house;
(xiv) Proposed method of operation;
(xv) Description and license plate number of vehicle(s) intended to be operated
by applicant;
(xvi) Signature of applicant; and
(xvii) Social security number of applicant.
(b) All statements made by the applicant upon the application or in connection therewith
shall be under oath.
Page 18 of 29
(c) The applicant shall submit to fingerprinting by the City Police Department in connection
with the application for the permit.
(d) The City Manager shall cause to be kept in his/her office an accurate record of every
application received and acted upon together with all other information and data
pertaining thereto and all permits issued under the provisions of this chapter, and of the
denial of applications. Applications for permits shall be numbered in consecutive order as
filed, and every permit issued shall be identified with the duplicate number of the
application upon which it was issued.
(e) No permit shall be issued to any person who has been convicted of a felony or crime of
moral turpitude within five (5) years of the date of the application; nor to any person who
has been convicted of a violation of any of the provisions of this chapter; nor to any
person whose permit issued hereunder has previously been revoked as herein provided.
(f) The fee for a permit shall be valid for a six (6) month period.
Section 4: Permit Revocation
(a) Any permit issued hereunder shall be revoked by the City Manager if the holder of the
permit is convicted of a violation of any of the provisions of this chapter or has made a
false material statement in the application, or otherwise becomes disqualified for the
issuance of a permit under the terms of this chapter.
a.*. (b) Immediately upon such revocation, written notice thereof shall be given to the holder of
the permit in person or by certified United States mail addressed to his or her residence
address set forth in the application.
(c) Immediately upon the giving of such notice the permit shall become null and void and
must be turned in to the City Manager's office.
Section 5: Routes.
To the extent practical, each solicitor shall identify the streets and routes which he will follow on
each day he is engaged in the business of soliciting. If changes in routes are made, then such
changes must be immediately reported to the City Manager's office.
Section 6: Prohibitions
(a) Any licensed solicitor who shall be guilty of any fraud, cheating, or misrepresentation,
whether himself or through an employee, while acting as a solicitor in the City, shall be
deemed guilty of a violation of this chapter.
(b) It is hereby declared to be unlawful and shall constitute a nuisance for any person to go
upon any premises and ring the doorbell upon or near any door, or create any sound in
any other manner calculated to attract the attention of the occupant of such residence, for
Page 19 of 29
POW" the purpose of securing an audience with the occupant thereof and engage in soliciting as
herein defined if the occupant of said residence has made it clear, by written sign or
otherwise, that solicitors are not invited.
(c) Any solicitor who has gained entrance to any residence, whether invited or not, shall
immediately and peacefully depart from the premises when requested to do so by
the occupant.
(d) Times Allowed.
(i) It is hereby declared to be unlawful and shall constitute a nuisance for any person,
whether licensed under this chapter or not, to go upon any premises and ring the
doorbell upon or near any door of a residence located thereon, or rap or knock
upon any door or create any sound in any other manner calculated to attract the
attention of the occupant of such residence, for the purpose of securing an
audience with the occupant thereof and engage in soliciting as herein defined,
prior to 10:00 a.m. or after 6:30 p.m., Eastern Standard Time, or before 10:00 a.m.
or after 7:00 p.m. Eastern Daylight Saving Time, Monday through Saturday, or at
any time on Sunday, or on a state or national holiday.
(ii) Solicitations for political purposes shall not occur prior to 10:00 a.m. or after
7:00 p.m., Eastern Standard Time, or before 10:00 a.m. or after 7:00 p.m.
'^ Eastern Daylight Saving Time.
Section 7: Penalties.
Any person violating any of the provisions of this chapter shall, upon conviction thereof,
be subject to a fine not to exceed the maximum fine allowed by state law for each offense; and a
separate offense shall be deemed committed on each day during or on which a violation occurs
or continues.
Article 6: Charitable Solicitation.
Section 1: Definitions.
As used in this Article:
Solicit shall mean to request an immediate donation of money or other thing of value from
another person including employment, business or contributions or to request the sale of goods
or services.
Public area shall mean an area to which the public or a substantial group of persons has access,
including but not limited to alleys, bridges, buildings, driveways, parking lots, parks, play
,,,"'M grounds, plazas, sidewalks, and streets that are open to the general public.
Page 20 of 29
Charitable Organization shall mean those entities defined and registered as provided in
O.C.G.A. § 43-17 et seq.
Section 2: Permit Required.
It shall be unlawful for any person, firm, organization or corporation to solicit within any
public right-of-way in the City of Milton, provided, however, recognized charitable
organizations as defined herein and governmental entities may solicit within the public right-of-
way provided they first obtain a permit in accordance with Article 5, Sections 3 and 4 of this
Chapter.
Section 3: Applicability.
This chapter regulates the time, place and manner of solicitations and shall not apply to any
persons exercising their clearly established constitutional right to picket, protest or engage in
other constitutionally protected activity.
Article 7: Panhandling.
Section 1: Definitions
As used in this Article:
(a) "Solicit" shall mean to request an immediate donation of money or other thing of value
W"W from another person, regardless of the solicitor's purpose or intended use of the money or
other thing of value, including employment, business or contributions or to request the
sale of goods or services. The solicitation may be, without limitation, by the spoken,
written, or printed word, or by other means of communication.
(b) "Public area" shall mean an area to which the public or a substantial group of persons
has access, including but not limited to alleys, bridges, buildings, driveways, parking lots,
parks, play grounds, plazas, sidewalks, and streets that are open to the general public.
(c) "Aggressive Panhandling" shall mean and include:
(i) Intentionally or recklessly making any physical contact with or touching another
person or his vehicle in the course of the solicitation without the person's consent;
(ii) Following the person being solicited, if that conduct is intended to or is likely to
cause a reasonable person to fear imminent bodily harm or the commission of a
criminal act upon property in the person's possession, or is intended to, or is
reasonably likely to intimidate the person being solicited into responding
affirmatively to the solicitation;
(iii) Continuing to solicit within five (5) feet of the person being solicited after the
"'""'"o person has made a negative response, if continuing the solicitation is intended to
Page 21 of 29
momm or is likely to cause a reasonable person to fear imminent bodily harm or the
commission of a criminal act upon property in the person's possession, or is
intended to, or is reasonably likely to intimidate the person being solicited into
"W"" responding affirmatively to the solicitation;
(iv) Intentionally or recklessly blocking the safe or free passage of the person being
solicited or requiring the person, or the driver of a vehicle, to take evasive action
to avoid physical contact with the person making the solicitation. Acts authorized
as an exercise of one's constitutional right to picket or legally protest, and acts
authorized by a permit issued pursuant to Article 5, Sections 5 of this Chapter
shall not constitute obstruction of pedestrian or vehicular traffic;
(v) Intentionally or recklessly using obscene or abusive language or gestures intended
to or likely to cause a reasonable person to fear imminent bodily harm or the
commission of a criminal act upon property in the person's possession, or words
intended to, or reasonably likely to intimidate the person being solicited into
responding affirmatively to the solicitation;
(vi) Approaching the person being solicited in a manner that is intended to or is likely
to cause a reasonable person to fear imminent bodily harm or the commission of a
criminal act upon property in the person's possession, or is intended to, or is
reasonably likely to intimidate the person being solicited into responding
affirmatively to the solicitation.
Section 2: Prohibitions.
(a) It shall be unlawful for any person, firm, organization, or corporation to aggressively
panhandle or solicit funds for the sole benefit of the solicitor within any public area in the
City of Milton or:
(i) In any public transportation vehicle, or public transportation station or stop;
(ii) Within fifteen (15) feet of any entrance or exit of any bank or check cashing
business or within fifteen (15) feet of any automated teller machine during the
hours of operation of such bank, automated teller machine or check cashing
business without the consent of the owner or other person legally in possession of
such facilities. Provided, however, that when an automated teller machine is
located within an automated teller machine facility, such distance shall be
measured from the entrance or exit of the automated teller machine facility;
(iii) On private property if the owner, tenant, or lawful occupant has asked the person
not to solicit on the property, or has posted a sign clearly indicating that
solicitations are not welcome on the property; or
(iv) From any operator of a motor vehicle that is in traffic on a public street, whether
in exchange for cleaning the vehicle's windows, or for blocking, occupying, or
Page 22 of 29
reserving a public parking space; provided, however, that this paragraph shall not
apply to services rendered in connection with emergency repairs requested by the
operator or passengers of such vehicle.
(b) Unauthorized solicitation shall constitute a misdemeanor.
(c) Aggressive panhandling shall constitute an aggravated misdemeanor.
Section 3: Applicability
This chapter regulates the time, place and manner of solicitations and shall not apply to any
persons exercising their clearly established constitutional right to picket, protest or engage in
other constitutionally protected activity.
Article 8: Taxicabs.
Section 1: Operation of taxicab to be in compliance with article.
No person, firm, or corporation shall operate a taxicab in the City except in accordance with the
terms and provisions of this Article.
Section 2: Definitions.
The following words, terms and phrases, when used in this Article, shall have the meanings
ascribed to them in this section, except where the context clearly indicates a different meaning:
(a) "Operator" means any person, firm, or corporation in the business of transporting
passengers in taxicabs.
(b) "Taxicab" means any passenger -carrying vehicle used in the business of transporting
passengers for hire which does not have fixed termini, including but not limited to, any
unmarked automobiles used in the business of transporting passengers for hire by
contract or requested special services that do not have fixed termini.
(c) "Taximeter" means a device that automatically calculates, at a predetermined rate, and
indicates the charge for hire of a vehicle. Taxicabs operating with non -electronic
taximeters shall be furnished with a sign, approved by the City of Milton Code
Enforcement Division, immediately adjacent to the taximeter which explains the way the
fare shall be calculated if the taximeter reaches its highest fare before the passengers
destination is reached. This sign shall be pointed out to the passenger by the driver at the
beginning of the trip.
(d) "Line Jumping" Taxicabs shall be placed on stands only from the rear and shall be
moved forward and to the front of the stand immediately as space becomes available by
the departure or movement of preceding taxicabs. Violations of this rule constitutes line
jumping and shall be grounds for suspension of a taxi drivers permit.
Page 23 of 29
Section 3: Operations deemed to be doing business in the City.
A taxicab shall be deemed to be doing business in the county when its original terminus, that is
to say, the place from which it operated and is subject to calls, shall be located in the City.
Section 4: License fees for annual operation and driver's permit.
License fees are hereby levied per annum for each taxicab maintained or operated, and per
annum for each driver's permit. The license fees are established from time to time by Resolution
of the Mayor and City Council. The business occupation tax shall be in accordance with the
current business occupation tax ordinance. The following criteria must be met to maintain a taxi
cab license:
1. Establishment and maintenance of an office in a commercially zoned area of the
corporate boundaries of the City of Milton.
2. Submission of a copy of current lease or proof of ownership of office space.
3. Establishment and maintenance of a publicly listed telephone number.
4. Maintain the name and home address of each driver affiliated with the company.
5. Maintain off-street parking lot capable of accommodating all company vehicles.
6. Maintain a file for each vehicle containing proof of current instruments.
7. Possess a valid six (6) month auto insurance policy.
owl Section 5: Permits for operation.
(a) Required. No person, firm, or corporation shall operate a taxicab or conduct the business
of operating taxicabs in the City of Milton until the person, firm, or corporation has first
applied for and obtained an occupation tax certificate and a taxicab license. The
applications for the occupation tax certificate and license shall be made to the City of
Milton Treasurer's Office upon forms provided for that purpose. The license for vehicles
shall be issued by the City of Milton Treasurer's Office. Permits for drivers will be issued
by the City of Milton Police Department.
No person shall operate a taxicab in the corporate boundaries of the City of Milton until
the person has first applied for and obtained a driver's permit. Permits for drivers will be
issued by the City of Milton Police Department.
(b) Description of business. The application shall contain, among other things, a detailed
description of the equipment to be used in the business and the name of the operators
thereof, the point of original terminus of the business, and the address and telephone
number of the office or call station from which the business is operated.
(c) Indemnity insurance. No taxicab license to operate taxicabs shall be issued or continued
in operation unless the holder thereof shall file with the business tax division a policy of
indemnity insurance in some indemnity insurance company authorized to do business in
this state, which policy shall have limits equal to or in excess of the following sums for
each taxicab operated:
Page 24 of 29
(i) For bodily injury to each person, fifty thousand dollars ($50,000.00);
(ii) For bodily injury to all persons sustained in any one accident, fifty thousand
dollars ($50,000.00); and
(iii) For property damage and liability for baggage of passengers, twenty-five
thousand dollars ($25,000.00).
The policy shall be conditioned to protect the public against injury or damage proximately
caused by the negligence of the holder of such permit. Additional drivers or new drivers hired
after issuance of the occupation tax certificate shall be covered by a rider to the policy prior to
the issuance of a driver's permit.
(d) Ages of Vehicles. The operator is responsible for ensuring that each taxicab used in
active business is no more than six (6) years old. By December of each year,
automobiles of a model year seven (7) years prior to that year must be replaced.
(e) Annual renewal. All fees for taxicab licenses and taxi drivers' permits are due no later
than June 30 of each year.
Section 6: Certificate of inspection.
(a) A certificate of inspection completed on forms provided by the City of Milton
Treasurer's Office and issued by an ASE Certified mechanic and shall be located inside
the taxicab at all times certifying that the taxicab and equipment therein are safe and in
compliance with applicable law. This certificate must be renewed every ninety (90) days,
+ and the operator of any taxicab business shall be required to keep his/her taxicab and
equipment therein in safe condition conforming to all laws under penalty of having
his/her permit to conduct a taxicab business suspended or revoked.
(b) Each taxicab must produce proof of taximeter inspection and calibration for issuance and
renewal of taxi decal.
(c) The City of Milton Police Department may conduct random inspections to ensure the
safety and welfare of the public.
Section 7: Additional Equipment.
The operator of a taxi business shall register with the City of Milton Treasurer's Office each
additional piece of equipment put in use, and same shall be subject to inspection and registration
as herein provided.
Section 8: Drivers; Qualifications.
It shall be the duty of all operators to file with the City of Milton Treasurer's Office the names
and addresses, age and physical description of the persons employed as drivers. All drivers shall
hold licenses from the State Department of Public Safety as drivers of vehicles for hire, and
drivers' permits issued by the county Police Department. No person shall be employed or shall
Page 25 of 29
mom drive a taxicab who has, within the past five (5) years, been convicted of or has pled guilty or
nolo contendere to any sexual offense as set out in Title 16, Chapter 6 of the Official Code of
Georgia Annotated, or to the offense of driving under the influence of drugs and/or alcohol, or to
any open container violations, or to any offense involving the lottery, illegal possession or sale of
narcotics or alcoholic beverages or possession or receiving of stolen property, violence, or the
violation of a spirituous, vinous, or malt beverage statute or if the driver has been convicted of an
offense of causing death by vehicle. No driver can be issued a taxi driver's permit if the driver
has received three (3) or more moving violations in the preceding twelve (12) month period.
Section 9: Taxi Stands; Parking.
Operators and drivers of taxicabs shall not park taxicabs in any congested area as defined by
the regulations of the county commissioners at any place other than the place or places
designated as "taxi stand". The parking of taxicabs shall be subject at all times to the direction of
police officers should such direction be necessary or desirable for the relief of an emergency
traffic condition.
Section 10: Information to be displayed.
(a) Information to be displayed inside the taxicab at all times:
The operator is responsible for ensuring that each taxicab used in active business shall have
""" posted in a conspicuous place, on the inside thereof, a map or street guide of the City of Milton,
the name and photograph of the driver of the taxicab, and a schedule of fares. Each taxicab used
+m" in active business shall also bear on the outside thereof a numbered decal to be furnished by the
business tax division of the office of the City of Milton Treasurer's Office.
(b) Information to be displayed outside the taxicab at all times:
The operator is responsible for ensuring that each taxicab used in active business bears on the
outside thereof a numbered decal to be furnished by the Treasurer's Office, the name of the
company and business telephone number which must be permanently affixed to the taxicab, a
dome light on the roof which must be at least six (6) inches in height permanently affixed to the
roof and bear the term "taxi" or the company name.
Section 11: Operators responsible for violations by drivers.
To the extent provided by law, operators are responsible for violations of this Article by their
taxicab drivers whether such drivers are direct employees or independent contractors.
Section 12: Notice of denial of license.
In the event that an application is denied, the City of Milton Treasurer's Office shall provide the
am"" applicant with written notice of the denial of the taxicab license. The notice of denial shall
include the grounds for denial.
Page 26 of 29
Section 13: Suspension or revocation of license.
(a) No license issued hereunder may be transferred.
(b) Each license granted hereunder shall be subject to suspension or revocation for violation
of any rule or regulation of the county now in force or hereafter adopted.
(c) Whenever the City of Milton Treasurer's Office determines there is cause to suspend or
revoke the license issued hereunder, the City of Milton Treasurer's Office shall give the
licensee ten (10) day written notice of intention to suspend or revoke the license. A
hearing will be scheduled wherein the licensee may present a defense to the suspension or
revocation before the Milton City Council or such board as the Milton City Council may
designate. The ten (10) day written notice shall include the time, place, and purpose of
such hearing, and a statement of the charges upon which such hearing will be held. After
the hearing, the Council or designated Board may suspend or revoke the license issued
hereunder if any of the grounds set forth below exist. A license issued under this Article
may be suspended or revoked by the City Council or their designee and a driver's permit
may be suspended or revoked by the City of Milton Police Department upon one or more
of the following grounds:
(i) The original application contains materially false information, or the applicant has
deliberately sought to falsify information contained therein;
(ii) For failure to pay all fees, taxes or other charges imposed by the provisions of
this Article;
(iii) For failure to maintain all of the general qualifications applicable to the initial
issuance of a license or permit under this Article;
(iv) Having four or more moving traffic violations in any twelve (12) month period;
(v) Refusing to accept a client solely on the basis of race, color, national origin,
religious belief, or sex. Operators and drivers shall not refuse to accept a client
unless the client is obviously intoxicated or dangerous;
(vi) Allowing the required insurance coverage to lapse or allowing a driver to operate
in the City in violation of the provisions of this Article;
(vii) The establishment or driver is a threat or nuisance to public health, safety or
welfare; or
(viii) Not taking the most direct route.
(ix) For violation of any part of this Article.
Page 27 of 29
(d) After the City Manager makes a recommendation to the Mayor and City Council to
suspend or revoke a license issued hereunder, the Mayor and City Council, or such board
as the Mayor and City Council may designate, will conduct a hearing to hear evidence
relevant to the alleged violation.
(i) At the hearing, the City Manager or his designate proceeds first and presents all
evidence and argument in support of the recommendation to suspend or revoke
the license issued hereunder.
(ii) The Mayor and the City Council members or their designates will have the right
to ask questions at any time.
(iii) After the City Manager makes his presentation, the licensee or the licensee's legal
counsel, will present evidence and argument as to why the license issued
hereunder should not be suspended or revoked. The Mayor and City Council
members or their designates will have the right to ask questions at any time.
(iv) After hearing all of the evidence and arguments of the parties, the Mayor and City
Council will render a decision. The suspension or revocation of a taxicab license
is final unless the licensee files a petition for writ of certiorari to the Superior
Court of Fulton County within thirty (30) days of the date of the decision.
Section 14: No proration of license fee.
No license fees shall be prorated. Taxi driver's permit fees shall not be prorated.
(Res. No. 01-0373, § 1, 3-21-01)
Section 15: Repealer, exceptions.
All resolutions providing for taxicab license fees and drivers permits in conflict with this Article
are hereby repealed, provided, however, that nothing herein shall affect any resolution providing
for occupation or business taxes.
Section 16: Intent of Article; severability.
It is the intent of this Article to regulate the operation of taxicab businesses as set forth in this
Article upon all businesses operating in the corporate boundaries of the City of Milton consistent
with the requirements of the Constitution and laws of the State of Georgia. In the event that the
regulations and/or fees imposed hereby shall not be authorized on any business and practitioner
or regulation and/or fee shall be in excess of the maximum amount authorized by law, such
regulation and/or fee shall be imposed only to the extent authorized by law. The invalidity of any
part of this Article shall not affect the validity of the remaining portion hereof. In the event that
this Article may not be enforced against any class of business mentioned herein, such inability to
enforce the same shall not affect its validity against the other business specified herein.
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Section 17: Effective date.
This Article shall become effective December 1, 2006. Annual registration and payment shall be
conducted in accordance with the terms of this Article.
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