Title 48, Chapter 13, Section 5
As used in this article, the term:
(1) "Administrative fee" means a component of an occupation tax
which approximates the reasonable cost of handling and processing
the occupation tax.
(1.1)(A) Except as otherwise provided in subparagraph (B) of
this paragraph, "employee" means an individual whose work is
performed under the direction and supervision of the employer
and whose employer withholds FICA, federal income tax, or state
income tax from such individual's compensation or whose employer
issues to such individual for purposes of documenting
compensation a form I.R.S. W-2 but not a form I.R.S. 1099.
(B) An individual who performs work under the direction and
supervision of one business or practitioner in accordance with
the terms of a contract or agreement with another business which
recruits such individual is an employee of the business or
practitioner which issues to such individual for purposes of
documenting compensation a form I.R.S. W-2.
(2)(A) "Gross receipts" means total revenue of the business or
practitioner for the period, including without being limited to
(i) Total income without deduction for the cost of goods sold
or expenses incurred;
(ii) Gain from trading in stocks, bonds, capital assets, or
instruments of indebtedness;
(iii) Proceeds from commissions on the sale of property,
goods, or services;
(iv) Proceeds from fees charged for services rendered; and
(v) Proceeds from rent, interest, royalty, or dividend income.
(B) Gross receipts shall not include the following:
(i) Sales, use, or excise taxes;
(ii) Sales returns, allowances, and discounts;
(iii) Interorganizational sales or transfers between or among
the units of a parent-subsidiary controlled group of
corporations, as defined by 26 U.S.C. Section 1563(a)(1),
between or among the units of a brother-sister controlled
group of corporations, as defined by 26 U.S.C. Section
1563(a)(2), or between or among wholly owned partnerships or
other wholly owned entities;
(iv) Payments made to a subcontractor or an independent agent
for services which contributed to the gross receipts in issue;
(v) Governmental and foundation grants, charitable
contributions, or the interest income derived from such funds,
received by a nonprofit organization which employs salaried
practitioners otherwise covered by this chapter, if such funds
constitute 80 percent or more of the organization's receipts;
(vi) Proceeds from sales of goods or services which are
delivered to or received by customers who are outside the
state at the time of delivery or receipt.
(3) "Location or office" shall include any structure or vehicle
where a business, profession, or occupation is conducted, but
shall not include a temporary or construction work site which
serves a single customer or project or a vehicle used for sales or
delivery by a business or practitioner of a profession or
occupation which has a location or office. The renter's or
lessee's location which is the site of personal property which is
rented or leased from another does not constitute a location or
office for the personal property's owner, lessor, or the agent of
the owner or lessor. The site of real property which is rented or
leased to another does not constitute a location or office for the
real property's owner, lessor, or the agent of the owner or lessor
unless the real property's owner, lessor, or the agent of the
owner or lessor, in addition to showing the property to
prospective lessees or tenants and performing maintenance or
repair of the property, otherwise conducts the business of renting
or leasing the real property at such site or otherwise conducts
any other business, profession, or occupation at such site.
(4) "Occupation tax" means a tax levied on persons, partnerships,
corporations, or other entities for engaging in an occupation,
profession, or business and enacted by a local government as a
revenue-raising ordinance or resolution.
(5) "Practitioners of professions and occupations" shall not
include a practitioner who is an employee of a business, if the
business pays an occupation tax.
(6) "Regulatory fees" means payments, whether designated as license fees, permit fees, or by another name, which are required by a local government as an exercise of its police power and as a part of or as an aid to regulation of an occupation, profession, or business. The amount of a regulatory fee shall approximate the reasonable cost of the actual regulatory activity performed by the local government. A regulatory fee may not include an administrative fee or registration fee. No local government is authorized to require any administrative fee, registration fee, or fee by any other name in connection with a regulatory fee, except an occupation tax, as defined in paragraph (4) of this Code section. Regulatory fees do not include development impact fees as defined by paragraph (8) of Code Section 36-71-2 or other costs or conditions of zoning or land development.