Administration and Finance
Each person engaged in any business, trade, profession or occupation in Sky Valley, GA, whether with a location in Sky Valley, or in the case of an out-of-state business with no location in Georgia exerting substantial efforts within the state pursuant to 0.C.G.A. 48-13-7, shall pay an occupation tax for said business, trade, profession or occupation; which tax and any applicable registration shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in Sky Valley, Georgia. If the taxpayer has no permanent business location in Sky Valley, such business tax registration shall be shown to the City Clerk or to any police officer of said Sky Valley, Georgia upon request.
An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the City of Sky Valley or upon the applicable out-of state businesses with no location or office in Georgia pursuant to 0.C.G.A 48-13-7 based upon the number of employees of the business or practitioner.
Number of Employees Tax Liability
0 – 1 Employees $50.00
2 – 9 Employees $150.00
10 or more Employees $350.00
Registration and assessment of an occupation tax is imposed on those business and practitioners of professions with no location or office in the State of Georgia if the business’s largest dollar volume of business in Georgia is in the City of Sky Vailey and the business or practitioner:
(1) Has one or more employees or agents who exert substantial efforts within the jurisdiction of the City of Sky Valley for the purpose of soliciting business or serving customers or clients; or (2) Owns personal or real property which generates income and which is located within the jurisdiction of The City of Sky Valley.
Said registration and occupation tax shall be payable January 1 of each year and shall be delinquent if not paid by March 1 of each year, be subject to penalties for delinquency as prescribed in this Ordinance. On any new profession, trade or calling begun in the City of Sky Valley in 1995 or succeeding years thereafter, the registration and tax shall be delinquent if not obtained immediately upon beginning business. The tax registration herein provided for shall be issued by the City Clerk and if any person, firm or corporation whose duty it is to obtain a registration shall, after said registration or occupation tax becomes delinquent, transact or offer to transact, in Sky Valley, any of the kind of profession, trade, or calling subject to this Ordinance without having first obtained said registration, such of fender shall, upon conviction by the city judge, be punished by a fine not to exceed $1,000 or imprisonment not to exceed 30 days, either or both in the discretion of the city judge.
- City Manager
- City Clerk
- Deputy Clerk/Tax Commissioner/City Clerk
- Roads Supervisor – shared employee
- Roads – Public Works Assistant Supervisor/Safety Coordinator
- Labor – 1 FT
HOUSING & DEVELOPMENT
- Building Inspection/Code Enforcement – 1 PT employee
- Police Administration (Chief)
- Patrol (Uniformed police patrol) – 2 FT, 2 Lt. & additional PT when needed
- Certified Water Operator – Contract
- Water Supervisor – shared employee
- Labor – 1 FT shared employee
- Utility Clerk – shared employee
- Solid Waste Collection Supervisor – shared employee
- Labor – 3 FT shared employees
Definition of Hotel – Any structure or any portion of a structure, including any lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, studio hotel, motel, motor hotel, auto court, truck stop, tourist cabin, lodge, inn, time-share or other condominium, apartment community, public club, or private club, containing guest rooms and which is occupied, or is intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor, or otherwise.
Every person engaging or about to engage in business as an operator of a hotel as defined above in this city shall immediately register with the city clerk on a form provided by said official. Persons engaged in such business must so register not later than thirty (30) days after the date that this ordinance becomes effective. Such registration shall set forth the name under which such person transacts business or intends to transact business, the location of his place(s) of business and such other information which would facilitate the administration of the tax as prescribed by the city clerk. The registration shall be signed by the owner if a natural person; in case of ownership by an association or partnership, by a member or partner; in case of ownership by a corporation, by an officer. The city clerk shall, after such registration, issue without charge a certificate of authority to each operator to collect the tax from the occupant. A separate registration shall be required for each place of business of an operator. Each certificate shall state the name and location of the business to which it is applicable.
Monthly Tax Return
Each lodging facility within the City limits of Sky Valley is required to submit a monthly tax return by the 20th of the month for rentals during the previous month.
Penalty and interest for failure to pay tax by due date. An operator who fails to make any return or to pay the amount of tax as prescribed, shall be assessed a specific penalty to be added to the tax in the amount of five percent (5%) or five dollars ($5.00), whichever is greater, if the failure Is for one (1) month or less; and an additional five percent (5%) or five dollars ($5.00), whichever is greater, for each additional month or fraction thereof in which such failure shall continue; provided, however, that the aggregate penalty for any single violation shall not exceed twenty-five percent (25%) or twenty-five dollars ($25.00), whichever is greater. Delinquent amounts shall bear interest at the rate of one percent (1 %) per month, or fraction thereof, until paid.
Definition of Permanent Resident – Any occupant as of a given date who has or shall have occupied or has or shall have the right of occupancy of any guest room in a hotel for not less than ten (1 0) continuous days next preceding such date.
No tax shall be collected from an occupant after becoming a permanent resident; or from an occupant who certifies in writing that he is staying in such accommodations as a result of his residence having been destroyed by fire or other casualty; or from the United States and the State of Georgia or any instrumentality of either thereof; or from any official or employee of the State, its units of local government or any other instrumentality of the State, when traveling on official business and presenting written substantiation thereof or paying by State or local government credit or debit card; or from a foreign diplomat exempted by treaty or consular convention, when presenting substantiation issued by the United States Department of State. Occupancy provided without charge in money or otherwise is exempt from this tax.