City of Johns Creek Revenue Fees and Taxes

Retail Liquor by the Drink 3%Wholesale Wine & Liquor $0.22 per literALCOHOLIC BEVERAGEEXCISE TAXES(7-8)Beer - DraftBeer – Bottles or Cans$6.00 per 15 ½ galloncontainer$0.05 per 12 oz. containerPenalty – late filing 15%Interest – late filing1% per monthCHAPTER 10 - TAXESFee Type/License TypeFeeAD VALOREM TAXES(10-1)HOTEL AND MOTEL TAX(10-2)RENTAL MOTOR VEHICLEEXCISE TAX(10-3)Collected by the Fulton County Tax Commissioner. Phone: (404) 730-6100Excise Tax 7%Penalty – late filing 10%Interest – late filing1% per monthExcise Tax 3%Penalty – late filing 5%Interest – late filing 1%CHAPTER 11 - BUSINESS OCCUPATION TAX, LICENSES AND REGULATIONOCCUPATION TAXES &FEES(Gross Receipts Tax)(11-1)Fee/Tax TypeAdministrative Fee – nonrefundable fee for handlingand processing business occupation tax registrationsFee/Tax$75Flat Rate – for the first $20,000 of gross revenue $50Employee – per employee tax $13Gross Revenues Above $20,000 are taxed using a fee class table based onprofitability. The fee class table ranges from $0.50 to $2.20 per $1,000 of gross revenuebased on the North American Industry Classification System (NAICS) Code of thebusiness.Fee Class TableFee Class Tax Rate Fee Class Tax Rate Fee Class Tax Rate1 $0.50 9 $1.40 17 $1.802 $0.80 10 $1.45 18 $1.853 $0.85 11 $1.50 19 $1.904 $0.90 12 $1.55 20 $1.955 $0.95 13 $1.60 21 $2.006 $1.15 14 $1.65 22 $2.107 $1.20 15 $1.70 23 $2.158 $1.35 16 $1.75 24 $2.20Penalty – occupation tax is due within 30 days of thecommencement of business in the City or by March31 st when the business was in operation the preceding10% of the amount owed foreach calendar year or portionthereof

calendar yearInterest – delinquent taxes and fees.1.5% per monthINSURERS LICENSE FEES(11-2)License Fee $150FINANCIAL INSTITUTIONS(11-4)Business License Tax0.25% of the gross receipts(minimum $1,000)DOOR TO DOOR SALESMEN(11-5)TAXICABSPermit Fee – valid for 6 months for each solicitor $75Taxicab Fee – per taxicab $150(11-7) Driver’s Permit $50MASSAGEESTABLISHMENTS & SPAS(11-8)ESCORT SERVICESLicense Fee $250Background Investigation Fee $50License Fee $250(11-9) Background Investigation Fee $50