From: Michele NeSmith [mailto:MNeSmith@ACCG.org]
Sent: Monday, January 30, 2017 4:07 PM
To: Nealey, Donna
Cc: Edwards, Todd
Subject: List of Counties That Do Not Have An Occupation Tax Certificate Requirement

Donna,

Brad Vaughn passed along the request that Senator McKoon made regarding counties that do not require occupation tax certificates. Brad now works for the Court of Appeals. If you need any research requests from ACCG, you can reach out to me and I will be happy to comply.

In response to your question about which counties do not require occupation tax certificates, based on the 2016 GOMI (Government Management Indicators Survey) provided by DCA, there are 53. I attached a list for your convenience. A link to the report which provided this information (see pages 10-15)can be found here: http://www.dca.state.ga.us/development/research/programs/documents/2016CountyCatalogFinal.pdf. In the past, we have found some discrepancies in the lists provided in that some counties misunderstand the question. With that being said, as far as I know this survey is the best available source to determine which counties require this type of tax.

Please let me know if I can be of further assistance.

Michele

Michele NeSmith, Esq.
ACCG
Research and Policy Development Director
191 Peachtree Street, Suite 700
Atlanta, Georgia 30303
404-522-5022 (P)
404-589-7879(F)
mnesmith@accg.org<mailto:mnesmith@accg.org>

From: Becky Taylor [mailto:btaylor@gmanet.com]

Sent: Tuesday, January 31, 2017 2:25 PM
To: Nealey, Donna
Cc: Lamar Norton; Pam Helton
Subject: Counties and municipalities that DO NOT require business licenses/Occupational Tax Certificates

Good afternoon Donna,

Yesterday Lamar Norton forwarded your email requesting information about cities that do not require business licenses/ occupation tax certificates. The list of cities that report they do not issue business licenses/ occupation tax certificates is below. This information is based on city responses to the DCA Report of Local Government Finances, DCA Government Operation and Management Report, a quick survey of cities that didn’t respond to either GOMI or RLGF. A caveat is we don’t have confirmation from Alto, Braswell, Enigma, Rest Haven, Screven, Taylorsville, or Vidette but we’re including them because we don’t think they provide this service. If we obtain additional information, we will be happy to pass it along. In the meantime, thank you for your inquiry and please let me know if you have any questions. Also, please note that ACCG is preparing a list of counties for you.

Thanks,
Becky

1 Alto
2 Bellville City
3 Braswell
4 Cohutta Town
5 Daisy City
6 Denton City
7 DeSoto
8 Enigma
9 Nunez City
10 Pulaski
11 Rest Haven
12 Roopville Town
13 Screven
14 Sharon City
15 Taylorsville
16 Tunnel Hill City
17 Vernonburg Town
18 Vidette
19 Woolsey

Begin forwarded message:
From: “Nealey, Donna” >
Date: January 30, 2017 at 2:57:27 PM EST
To: Bradford Vaughan >, “Lamar Norton (lnorton@gmanet.com)” >
Subject: Counties and municipalities that DO NOT require business licenses/Occupational Tax Certificates
Please see the request below from Senator Josh McKoon:

SB 2 – need list from ACCG and GMA of all counties and municipalities that DO NOT require
business licenses/Occupational Tax Certificates

Thank you.
Donna Nealey – Senate Legislative Assistant