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Council approves changes to occupational-license code; increases fees, clarifies due dates
Summary
The council adopted amendments to the city code on occupational licenses and occupation taxes that raise several fees, add clarity on due dates and delinquency, and update language to mirror state law; staff estimated the fee changes could generate roughly $850,000 for the general fund if implemented as presented.
The Alpharetta City Council voted unanimously to amend Chapter 28 of the city code governing occupational licenses, taxes and regulations, approving a package of changes that raise administrative and per-employee fees and clarify statutory timing and administrative provisions.
City Attorney (Eswein) read the ordinance on first reading; Finance staff and the city attorney said the changes are intended to modernize and clarify the municipal code and align certain procedures with state law. "Most of [the changes] are intended to provide greater clarity and readability in the ordinance," the city attorney said, noting amendments that address due dates, delinquency and the fee schedule.
Finance Director Tom Harris overviewed the revenue rationale and comparables to neighboring cities. He told the council the city has not significantly changed the occupational-tax rate structure in more than 20 years and that the proposed adjustments include a $25 administrative increase (from $50 to $75), and a per-employee increment that staff projected would generate approximately $850,000 if implemented. Harris said Alpharetta's structure remains lower than many nearby cities even after the change.
The ordinance also reorganizes the code text to make assessment and due-date language clearer. Staff explained occupational taxes remain payable for a calendar year (Jan. 1 to Dec. 31) and that the amendments clarify the due date and the 90-day delinquency timeline (delinquent on April 1 under the clarified schedule).
Councilman Heitz spoke in support of aligning the city with surrounding municipalities and described the change as overdue. Following discussion, Mayor Pro Tem Dan Merkel moved to approve the ordinance and Councilman Heitz seconded. The council voted unanimously to adopt the amendments.
Next steps: staff will implement the new fee schedule and administrative changes consistent with city code update procedures and notify affected businesses of the new rates and payment schedule.
