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HomeMy WebLinkAboutORDINANCE NO. 07-11-51"p"" STATE OF GEORGIA COUNTY OF FULTON INOW ORDINANCE NO. 07-11-51 AN ORDINANCE TO AMEND CHAPTER 11, ARTICLE 2,BUSINESS AND OCCUPATIONAL LICENSES, OF THE CITY OF MILTON CODE OF ORDINANCES BE IT ORDAINED by the City Council of the City of Milton, Georgia while in a Regular called Council meeting on the 1St day of November, 2007 at 7:00 p.m. as follows: SECTION 1. That the Ordinance relating to amending Chapter 11, Article 2, Business and Occupational Licenses, of the City of Milton Code of Ordinances, is hereby adopted and approved; and is attached hereto as if fully set forth herein; and, SECTION 2. All Ordinances, parts of ordinances, or regulations in conflict herewith are hereby repealed. SECTION 3. That this Ordinance shall become effective upon its adoption. ORDAINED this the 1St day of November, 2007. Attest: r Je ette R. Marchiafava, City Cler (Seal) Approved: Joe Lockwood, yor I OF 31 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: 400,11, °`WW- (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 a parent subsidiary controlled group of corporations, as defined by 26 U.S.C. Section § 1563(a)(2), or between or among wholly owned partnerships or other wholly owned entities; Page 1 of 31 @9 2OF31 (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) "Occupational 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 Page 2 of 31 30F31 administrative or registration fee. Regulatory fees do not include required occupation taxes for businesses and professions located in the City of Milton. 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. 0""* i4aw (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 A -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 A -Fee Schedule). (d) Businesses not generating gross receipts at the business location in the City of Milton, such as but not limited to call centers and warranty service centers, shall pay shall pay a Page 3 of 31 40F31 rate based on the number of employees performing work at the business location(s) in the City. (see Exhibit A -Fee Schedule). The number of employees shall be computed on a full-time position basis and a full-time position equivalent basis. For the purpose of the calculation an employee who works forty (40) hours or more weekly shall be considered a full-time employee and the average weekly hours of employees who work less than forty (40) hours weekly shall be added and such sum shall be divided by forty (40) to produce full-time position equivalents. (e) 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. (f) 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 March 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 (or per employee tax if applicable) for the calendar year of the registration, computation of the 000* amount of tax due including the administrative fee and per employee tax, a copy of the 44ap, 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 Page 4 of 31 5OF31 (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. 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 Axwk the business's or practitioner's sales or services in the State of Page 5 of 31 OR 60F31 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. (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 S: 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 March 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. (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 Page 6 of 31 70F31 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. Section 7: Termination of Business. 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 1 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. AOW*'. (a) Transfer. Page 7 of 31 SOF 31 1004, 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 Ordinances for Fulton County, or state or federal law. (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. 00"` "' (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: 09 (1) The certificate holder is guilty of fraud in the business or occupation he/she practices, or fraud or deceit in being licensed to 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; Page 8 of 31 9OF31 avk(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 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 than January 31 March 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 than January 31 March 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) ninety (90) 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 00141, addition, any person whose duty it is to register any business or practice and obtain any Page 9 of 31 10 OF 31 AVW 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. (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 than January 31 March 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. Upon ninety (90) days delinquency, 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. Page 10 of 31 11 OF 31 ,, 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 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 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. Page 11 of 31 12 OF 31 Section 2: Definitions For the purposes of this Article, the following definitions apply. (a) "Gross Direct Premiums" shall mean gross direct premiums as used in O.C.G.A. § 33-8-4, which provides: "(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 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 {4"" 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 Pursuant to O.C.G.A. 33-8-8-b1, there is hereby levied for the year 2006 and for each year thereafter an annual license fee based upon a City of Milton population of 15,382, of seventy five dollars ($75.00) 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 seventy five dollars ($75.00) license fee per location. Section 4: License Fees for Insurers Insuring Certain Risks at Additional Business Locations. Pursuant to O.C.G.A. 33-8-8-b2 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 Page 12 of 31 13 OF 31 of an insurer for insurance said insurer shall pay an additional twenty six dollars and twenty five cents ($26.25) license fee per location for the year 2006 and for each year thereafter. Section 5: Gross Premiums Tax Imposed on Life Insurers. (a) As originally enacted in 2006, this ordinance called for the levying of a tax 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. (b) Subsequent to the original enactment of this ordinance, the City was notified by the insurance commissioner's office that it had not administratively complied with O.C.G.A. § 33-8-8.1 in order to qualify for the receipt of revenues collected by the insurance commissioner's office. (c) For this reason, and without waiving any rights to levy or receive revenue from gross premiums tax on life insurers for the year 2007, and otherwise without waiving any legal argument or claims to which the City is or may be entitled regarding the 2007 gross premium tax, there is hereby levied for the year 2008 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 ow".` accordance with O.C.G.A. § 33-8-8.1. (d) 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) As originally enacted in 2006, this ordinance called for the levying of a tax 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) Subsequent to the original enactment of this ordinance, the City was notified by the insurance commissioner's office that it had not administratively complied with O.C.G.A. § 33-8-8.2 in order to qualify for the receipt of revenues collected by the insurance commissioner's office. (c) For this reason, and without waiving any rights to levy or receive revenue from gross premiums tax 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 Page 13 of 31 14 OF 31 40011%, State of Georgia for the year 2007, and otherwise without waiving any legal argument or claims to which the City is or may be entitled regarding the 2007 gross premium tax, there is hereby levied for the year 2008 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 (d) 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 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, silver, platinum, or other precious metals; diamonds, emeralds, rubies, or other precious stones; 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 Page 14 of 31 15 OF 31 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. !0" ' 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. H 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 inspection. Section 7: Property Not to be Disposed of for Fifteen (15) Days After Acquisition. Page 15 of 31 16 OF 31 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 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). Section 4: Filing of Return. Page 16 of 31 17 OF 31 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. MR 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 (iii) Seeking to obtain subscriptions to books, magazines, periodicals, newspapers and every other type or kind of publication. Page 17 of 31 18 OF 31 (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; (ii) Address of place of residence during the past three (3) years if other than present address; Page 18 of 31 19 OF 31 (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 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. (c) The applicant shall submit to fingerprinting a background investigation by the City Public Safety Department in connection with the application for the permit. Page 19 of 31 20 OF 31 Aoft(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. (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 JOW 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 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 Alow otherwise, that solicitors are not invited. Page 20 of 31 21 OF 31 (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 grounds, plazas, sidewalks, and streets that are open to the general public. Charitable Organization shall mean those entities defined and registered as provided in O.C.G.A. § 43-17 et seq. Section 2: Permit Required. Page 21 of 31 22 OF 31 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. . Permitted charitable solicitation shall not take place within the public right-of-way between the hours of 7:00 a.m. — 9:00 a.m. and 5:00 p.m. — 7:00 p.m. 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 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 person has made a negative response, if continuing the solicitation is intended to or is likely to cause a reasonable person to fear imminent bodily harm or the Avok commission of a criminal act upon property in the person's possession, or is Page 22 of 31 230F31 intended to, or is reasonably likely to intimidate the person being solicited into 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 reserving a public parking space; provided, however, that this paragraph shall not Page 23 of 31 240F31 took apply to services rendered in connection with emergency repairs requested by the operator or passengers of such vehicle. IR (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 24 of 31 250F31 mow Section 3: Operations deemed to be doing business in the City. A taxicab shall be deemed to be doing business in the countywhen 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. Section S: Permits for operation. 4"00` (a) Required. No person, firm, or corporation shall operate a taxicab or conduct the business iowaw 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. Im 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 25 of 31 26 OF 31 (i) For bodily injury to each person, fifty thousand dollars ($50,000.00); iiow (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 drive a taxicab who has, within the past five (5) years, been convicted of or has pled guilty or Page 26 of 31 27 OF 31 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 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 I1: 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 applicant with written notice of the denial of the taxicab license. The notice of denial shall include the grounds for denial. Section 13: Suspension or revocation of license. Page 27 of 31 28 OF 31 (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. (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 Page 28 of 31 29 OF 31 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. Arft (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. Section 17: Effective date. R@ Page 29 of 31 30 OF 31 This Article shall become effective December 1, 2006. Annual registration and payment shall be conducted in accordance with the terms of this Article. Article 8: Professional Bondsmen. Section 1: Definition — Professional Bondsman. Professional Bondsman means all persons who hold themselves out as signers or sureties of bail bonds for compensation, and who are licensed as provided in this article. Section 2: Compliance. All professional bondsmen licensed through the City of Milton must comply with the requirements of O.C.G.A. 17-6-50 and all related and pertinent sections of the Official Code of Georgia Annotated at all times when acting as bonding agents in the City of Milton. Section 3: Surety Requirement. Prior to the issuance of a license, professional bondsmen shall post a surety or property bond with the city clerk in an amount of at least $50,000.00, and such bond shall be kept current at all times; or the professional bondsman may sign an agreement with the city providing for an escrow account in a financial institution designated as a city depository. Any such escrow account shall be not less than $5000.00, and shall be 10% of that company's capacity for posting bonds. Upon acceptance of either the surety bond or the escrow account and payment of the administrative fee set forth form time to time by the City Council, the City shall issue a business license to the bonding company. Section 4: Nonappearance of principal. In the event of the nonappearance of the principal in the municipal court on the appointed date and time, the judge shall at the end of the court day, forfeit the bond and order an execution hearing. Procedures for forfeiture of bonds and judgment absolute set forth in O.C.G.A. 17-6-70 through 17-6-72 shall be followed. In addition to the penalties set forth in state law, if the judgment absolute is entered, and payment is not made promptly to the city, the license of the bail bondsman shall be suspended until such time as the judgment absolute is satisfied, or the defendant is returned to the custody of the court. Section 5: Cancellation of Bond. When the condition of the bond is satisfied or the forfeiture of the bond has been discharged or remitted, the judge shall make an order canceling the bond. Conviction or acquittal of the defendant shall satisfy the terms of the bond written by a bail bondsman. Section 6: Suspension of bail bond license. The City may deny, suspend, revoke or refuse to renew any bail bondsman's business license for any of the following causes: (i) For any violation of State statutes or City code. (ii) Material misstatement, misrepresentation or fraud in obtaining the license. Page 30 of 31 LM OR 31 OF 31 (iii) Misappropriation, conversion or unlawful withholding of money belonging to others and received in the conduct of business under this license. (iv) Fraudulent or dishonest practices in the conduct of business under this license. (v) Failure to comply with the provisions of this article. (vi) Failure to return collateral security to the principal is entitled thereto. (vii) Failure to meet the obligations or standards set forth by the State of Georgia or the City of Milton. Section 7: Return of license. Any professional bondsman who discontinues writing bail bonds during the period for which he/she is licensed shall notify the city clerk and immediately return his/her license certificate. Section 8: Monthly reporting. All bondsmen licensed to do business in the City of Milton shall provide the city clerk with a list of all outstanding bonds posted with the city on a monthly basis. Section 9: Effective Date. This ordinance shall become effective upon signing. Page 31 of 31