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 Riverdale
 Code of Ordinances
 Chapter 68. TAXATION
 Article II. OCCUPATION TAXES AND REGULATORY FEES

  § 68-34. Imposition and collection of regulatory fee.  

Latest version.

  • (a)

    The city customarily performs investigations and inspections of businesses and practitioners of professions and occupations in order to protect the public health, safety or welfare of the city and in the course of enforcing state and local building, health or safety codes.

    (b)

    The regulatory fee set forth in the schedule of fees is not a means of raising revenue for general purposes, and instead, the regulatory fee approximates the reasonable cost of the actual regulatory activity performed by the city.

    (c)

    Businesses subject to regulatory fee.

    (1)

    Except as to those persons excluded by section 68-32(a)—(c) and those professionals classified under state law and listed in O.C.G.A. § 48-13-9(c), the city shall impose and collect a regulatory fee on businesses and practitioners of professions and occupations doing business within the city, whether or not said businesses and practitioners have a location within the city.

    (2)

    Examples of businesses or practitioners of professions or occupations that are subject to the regulatory fee include, but are expressly not limited to, the following:

    a.

    Building and construction contractors, subcontractors and workers;

    b.

    Carnivals;

    c.

    Taxicab and limousine operators;

    d.

    Tattoo artists;

    e.

    Stables;

    f.

    Shooting galleries and firearm ranges;

    g.

    Scrap metal processors;

    h.

    Pawnbrokers;

    i.

    Food service establishments;

    j.

    Dealers in precious metals;

    k.

    Firearms dealers;

    l.

    Peddlers;

    m.

    Parking lots;

    n.

    Nursing and personal care homes;

    o.

    Newspaper vending boxes;

    p.

    Modeling agencies;

    q.

    Massage parlors;

    r.

    Landfills;

    s.

    Auto and motorcycle racing;

    t.

    Boarding houses;

    u.

    Businesses which provide appearance bonds;

    v.

    Boxing and wrestling promoters;

    w.

    Hotels and motels;

    x.

    Hypnotists;

    y.

    Handwriting analysts;

    z.

    Health clubs, gyms and spas;

    aa.

    Fortunetellers;

    bb.

    Garbage collectors;

    cc.

    Escort services;

    dd.

    Burglar and fire alarm installers; and

    ee.

    Locksmiths.

    (d)

    Calculation of regulatory fee. The regulatory fee is a flat fee for each business, profession or occupation, as set forth in the schedule of fees.

(Ord. No. 19-2006, § 1, 10-9-06)

State law reference

Similar provisions, O.C.G.A. §§ 48-13-8; 48-13-9; 48-13-9.1.