(vi) 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.
(3) “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.
(4) “Occupation tax” means a tax levied on persons, partnerships, corporations, or other entities for engaging in an occupation, profession, or business and enacted by a local government as a revenue-raising ordinance or resolution.
(5) “Practitioners of professions and occupations” shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.
(6) “Regulatory fees” means payments, whether designated as license fees, permit fees, or by another name, which are required by a local government as an exercise of its police 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 local government. A regulatory fee may not include an administrative fee or registration fee. No local government is authorized to require any administrative fee, registration fee, or fee by any other name in connection with a regulatory fee, except an occupation tax, as defined in paragraph (4) of this Code section. Regulatory fees do not include development impact fees as defined by paragraph (8) of Code Section 36-71-2 or other costs or conditions of zoning or land development. History. Code 1981, § 48-13-5, enacted by Ga. L. 1993, p. 1292, § 7; Ga. L. 1995, p. 419, § 1; Ga. L. 1999, p. 749, § 2; Ga. L. 2003, p. 596, § 1. JUDICIAL DECISIONS City responsible for occupation tax. — In a declaration suit, a city was properly determined not to be a local authority as that term is used in O.C.G.A. § 48-13-13(5) and, thus, was subject to the levy of occupation taxes by another municipality for the city’s proprietary operations at the city’s airport, which was in the other municipality’s city limits, because the terms local authority and municipality were not the same under the statute. City of Atlanta v. City of College Park, 292 Ga. 741, 741 S.E.2d 147, 2013 Ga. LEXIS 316 (2013). Temporary work site exception. — Trial court erred in ruling that the exhibitors did not fall under the “temporary work site” as the exhibitors occupied a temporary work site for two days during the town’s fair and were not automatically invited back. Because that exception applied, the town was not authorized to levy an occupation tax on the exhibitors under O.C.G.A. § 48-13-6(b). Cotton Pickin' Fairs, Inc. v. Town of Gay, 346 Ga. App. 327, 816 S.E.2d 160, 2018 Ga. App. LEXIS 372 (2018).
