The Union Recorder

Homepage

March 6, 2014

County begins revenue stream evaluations

MILLEDGEVILLE —

Per request from the Baldwin County Commissioners, county management began a revenue stream analysis during Tuesday's work session.

County Manager Ralph McMullen presented background, current enforcement and future possibilities surrounding the county's occupation tax.

“This will generate discussions and try to get a plan of action for us to tackle these issues,” McMullen said Tuesday.

The occupation tax applies to a person engaged in any business, trade, profession or occupation having one or more employees or agents who exert substantial efforts within the unincorporated part of the county for the purpose of soliciting business or serving customers that own real or personal property generating income.

The Georgia General Assembly passed a law effective in 1995 that did away with the term “business license.”

The law mandated three criteria for business classification and mandated that local governments choose one of the three to determine the occupation tax levied.

Governments use either number of employees, profitability ratios or gross receipts in combination with profitability ratios. 

Baldwin County figures the occupation tax based on employee numbers.

The lowest yearly tax rung is $35 with the maximum for businesses over 50 employees at $500.

Baldwin County's occupation tax is interrelated to the alcoholic beverage ordinance.

Class A and B alcohol license holders are currently exempt from paying occupation tax.

“That doesn't happen anywhere other than Baldwin County,” McMullen said. “These individuals get by without paying for one of their licenses.”

The previous Baldwin County Commissioners decided not to amend the alcohol ordinance to remove the exemption clause in April 2012. 

Occupation tax schedule increases were also discussed during public hearing.

“At that time, no board action was taken,” the county manager said.

For comparison, the City of Milledgeville uses gross receipts to calculate occupation taxes. The city's fees are much higher than the county.

Text Only
Local News
web break-1.jpg

Features
SRC 5.jpg

The Teen Club, as part of the Twin Lakes Library System's Summer Reading Club, and Reference Supervisor Dabney Kinser do candy science experiments to finish up the science themed reading club experience.

Business
IMG_5569.jpg

Local dancers Shaveta Waller and Synethia Brookins are stepping up to the plate with their new dance business Sensational Steps. The two women provide dance lessons at affordable prices as well as a positive environment for youth interested in all areas of fine arts.

Local Sports
Editorials
Columns
Letters
Local Weather Radar
Poll
AP Video
Raw: Fight Breaks Out in Ukraine Parliament Bodies of Malaysia Jet Victims Leave Ukraine Disabled Veterans Memorial Nearing Completion Last Mass Lynching in U.S. Remains Unsolved Home-sharing Programs Help Seniors Ex-NYC Mayor: US Should Allow Flights to Israel Clinton: "AIDS-Free Generation Within Our Reach" Judge Ponders Overturning Colo. Gay Marriage Ban Airlines Halt Travel to Israel Amid Violence NYPD Chief Calls for 'use of Force' Retraining VA Nominee McDonald Goes Before Congress Bush: Don't Worry, Sugarland Isn't Breaking Up US Official: Most Migrant Children to Be Removed Police Probing Brooklyn Bridge Flag Switch CDC Head Concerned About a Post-antibiotic Era Raw: First Lady Says `Drink Up' More Water Courts Conflicted Over Healthcare Law Holder Urges Bipartisanship on Immigration Raw: Truck, Train Crash Leads to Fireball US Airlines Cancel Israel Flights
Facebook
Twitter Updates
Follow us on twitter
Parade
Magazine

Click HERE to read all your Parade favorites including Hollywood Wire, Celebrity interviews and photo galleries, Food recipes and cooking tips, Games and lots more.
Stocks
NDN Video
CDC Director Warns Of A World Where Antibiotics No Longer Work Whoa! Watch "Housewives" Star Do the Unthinkable Chapter Two: Becoming a first-time director Shirtless Super Mario Balotelli Dances While Ironing - @TheBuzzeronFOX LeBron apologizes to neighbors with cupcakes Justin Bieber In Calvin Klein Underwear Shoot Samsung Pre-Trolls The IPhone 6 With New Ad Jimmy Kimmel Introduces His Baby Girl Swim Daily, Nina Agdal in the Cook Islands Guilty Dog Apologizes to Baby for Stealing Her Toy Prince George Turns 1 and is Already a Trendsetter Train Collides With Semi Truck Carrying Lighter Fluid Kanye West Tells-All on Wedding in "GQ" Interview Tony Dungy Weighs in on Michael Sam Scarlett Johansson Set To Marry In August New Star Wars Episode XII X-Wing Revealed Obama: Putin must push separatists to aid MH17 probe Michigan inmates no longer allowed to wear orange due to 'OITNB' Adam Levine Ties the Knot Sebastian The Ibis Walks Beautiful Bride Down The Aisle | ACC Must See Moment