City of Atlanta
Georgia

Ordinance
18-O-1299
Filed without Objection
Dec 2, 2019 1:00 PM

A SUBSTITUTE ORDINANCE BY FINANCE/EXECUTIVE COMMITTEE AMENDING CHAPTER 30, ARTICLE III, DIVISION 1, SECTION 30-62 ADMINISTRATIVE FEE AMOUNTS – TAX RATE STRUCTURE OF THE CITY OF ATLANTA CODE OF ORDINANCES TO INCREASE CERTAIN FEES RELATED TO OCCUPATIONAL AND BUSINESS LICENSING; AND TO DIRECT THAT THE REVENUE FROM THE FEES BE DEPOSITED INTO THE ACCOUNTS SET FORTH HEREIN; AND FOR OTHER PURPOSES.

Information

Department:FinanceSponsors:
Category:FinanceFunctions:None Required

Item Discussion

(Substituted and Held 7/11/18 for public hearing; Public Hearing held 11/28/18; Held 11/28/18 at the request of the Committee)

 

Body

WHEREAS, Chapter 30, Article III, Division 1, of the City of Atlanta (“City”) Code of Ordinances, Section 30-62 (“Tax Rate Structure”) establishes the tax structure for all businesses requiring a license to conduct business in the City; and

 

WHEREAS, due to increased economic activity within the City of Atlanta, there has been increased demand for business licenses; and

 

WHEREAS, the cost of operating the Office of Revenue has increased due to personnel and administrative needs; and

 

WHEREAS, the City wishes to amend the tax rate structure by increasing the fee which supports the administrative needs of the Office of Revenue.

 

THE CITY COUNCIL OF THE CITY OF ATLANTA, GEORGIA, HEREBY ORDAINS, as follows:

 

SECTION 1:              That Chapter 30, Article III, Division 1, of the City of Atlanta Code of Ordinances, Section 30-62 titled “Administrative fee amounts; tax rate structure” is hereby amended to read as follows (with permanent additions in bold font and permanent deletions in strikeout font):

Sec. 30-62. - Administrative fee amounts; tax rate structure.

(a)

A nonprorated, nonrefundable administrative fee of $75.00 $125.00 shall be required on all business and occupation tax accounts except for the businesses of those persons who are not required to pay the business or occupation tax for the initial startup, renewal, or reopening of those accounts. The administrative fee can only approximate the reasonable cost of handling and processing the occupation tax, return or application

 

SECTION 2: That all fees collected pursuant Section 1 of this ordinance shall be deposited into the following accounts:

 

For Business Occupation tax - General Fund Accounts 1001.100501.3212001; 1001.100501.3212002; 1001.240201.3212001;

 

SECTION 3: That the fee changes within this ordinance shall be effective January 1, 2019.

 

SECTION 4: All ordinances and resolutions in conflict herewith are hereby waived for purposes of this ordinance only, and only to the extent of said conflict.

 

 

Meeting History

May 16, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:ACCEPTED [UNANIMOUS]
AYES:Howard Shook, Natalyn Mosby Archibong, Andrea L. Boone, J. P. Matzigkeit, Matt Westmoreland
ABSENT:Andre Dickens, Jennifer N. Ide
May 21, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

REFERRED TO FINANCE/EXECUTIVE COMMITTEE BY A ROLL CALL VOTE OF 14 YEAS; 0 NAYS

RESULT:REFERRED TO COMMITTEE [UNANIMOUS]
MOVER:Andrea L. Boone, Councilmember, District 10
SECONDER:Dustin Hillis, Councilmember, District 9
AYES:Michael Julian Bond, Matt Westmoreland, Andre Dickens, Amir R Farokhi, Ivory Lee Young Jr., Cleta Winslow, Natalyn Mosby Archibong, Jennifer N. Ide, Howard Shook, J. P. Matzigkeit, Dustin Hillis, Andrea L. Boone, Marci Collier Overstreet, Joyce M Sheperd
ABSENT:Carla Smith
May 30, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE [UNANIMOUS]
MOVER:Matt Westmoreland, Councilmember, Post 2 At Large
SECONDER:Jennifer N. Ide, Councilmember, District 6
AYES:Howard Shook, Natalyn Mosby Archibong, Andrea L. Boone, Andre Dickens, Jennifer N. Ide, J. P. Matzigkeit, Matt Westmoreland
Jun 4, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Jun 13, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Jun 18, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Jun 27, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Jul 2, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Jul 11, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft

John Gaffney

RESULT:HELD IN COMMITTEE [UNANIMOUS]
MOVER:Howard Shook, Chair
SECONDER:Matt Westmoreland, Post 2 At Large
AYES:Howard Shook, Natalyn Mosby Archibong, Andrea L. Boone, J. P. Matzigkeit, Matt Westmoreland
ABSENT:Andre Dickens, Jennifer N. Ide
Aug 6, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Aug 15, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Aug 20, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Aug 29, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Sep 4, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Sep 12, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Sep 17, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Sep 26, 2018 1:00 PM  Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Oct 1, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Oct 10, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Oct 15, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Oct 24, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Nov 5, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Nov 14, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Nov 19, 2018 1:00 PM  Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Nov 28, 2018 1:00 PM  Finance/Executive Committee Regular Committee Meeting
draft Draft

Felicia Daniel

RESULT:HELD IN COMMITTEE [5 TO 0]
MOVER:Howard Shook, Chair
SECONDER:Matt Westmoreland, Post 2 At Large
AYES:Howard Shook, Andre Dickens, Jennifer N. Ide, J. P. Matzigkeit, Matt Westmoreland
ABSENT:Natalyn Mosby Archibong
AWAY:Andrea L. Boone
Dec 3, 2018 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Dec 12, 2018 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Jan 7, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Jan 16, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Jan 22, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Jan 30, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Feb 4, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Feb 13, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Feb 18, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Feb 27, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Mar 4, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Mar 13, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Mar 18, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Mar 27, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Apr 15, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Apr 24, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
May 6, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
May 15, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
May 20, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
May 29, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Jun 3, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Jun 12, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Jun 17, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Jun 26, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Jul 1, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Jul 10, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Aug 5, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Aug 14, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
Aug 19, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Aug 28, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Sep 3, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Sep 11, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Sep 16, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Sep 25, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Oct 7, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Oct 16, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Oct 21, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Oct 30, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Nov 4, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Nov 13, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Nov 18, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
Nov 25, 2019 1:00 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE
Dec 2, 2019 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

AUTOMATICALLY TERMINATED AND FILED PER CHARTER SECTION 2-407 WITHOUT OBJECTION

RESULT:FILED WITHOUT OBJECTION