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File #: ORD2020-21    Version: 1 Name:
Type: Authorization Status: Passed
File created: 12/1/2020 In control: City Council
On agenda: 12/7/2020 Final action: 12/7/2020
Title: Approval of Ordinance 2020-21 for the amendment of the Code of Ordinances of the City of Smyrna, Chapter 22, Businesses, Article, Administrative Fees, Regulatory Fees and Occupational Taxes to amend Section 22 through 26 - Definitions and authorizes the Mayor to sign and execute all related documents.
Attachments: 1. Issue Sheet ORD2020-21 - Chap 22 Definitions.pdf, 2. ORD2020-21_Chapter 22 Businesses_Gross Receipts.pdf, 3. REDLINED Staff Memo_Occupational Tax_Gross Receipts.pdf, 4. Staff Memo_Occupational Tax Certificate_Gross Receipts.pdf

Impact

WARD / COUNCILMEMBER:  City Wide

 

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Title

Approval of Ordinance 2020-21 for the amendment of the Code of Ordinances of the City of Smyrna, Chapter 22, Businesses, Article, Administrative Fees, Regulatory Fees and Occupational Taxes to amend Section 22 through 26 - Definitions and authorizes the Mayor to sign and execute all related documents.

 

Body

ISSUE AND BACKGROUND: 

In preparation of the distribution of the invoices for the renewal of occupational tax certificates, Community Development reviewed the state code for compliance and found the City’s definition of gross receipts varies from the State’s definition. Community Development is recommending a text amendment to bring the City’s definition of gross receipts inline with the State’s definition.

 

RECOMMENDATION / REQUESTED ACTION:  Community Development recommends approval of Ordinance 2020-21 for the amendment of the Code of Ordinances of the City of Smyrna, Chapter 22, Businesses, Article, Administrative Fees, Regulatory Fees and Occupational Taxes to amend Section 22 through 26 - Definitions and authorizes the Mayor to sign and execute all related documents.