ARTICLE I. OCCUPATION TAX AND REGULATORY FEES ORDINANCE

Transcription

1 ARTICLE I. OCCUPATION TAX AND REGULATORY FEES ORDINANCE Sec.. Business Registration Required for Businesses Operating in Crisp County, Georgia; Occupation Tax Required for business dealings in Crisp County. (A)For the year 2006 and succeeding years thereafter, each person engaged in any business, trade, profession or occupation in the unincorporated areas of Crisp County Georgia, whether with a location in the unincorporated areas of the county or in the case of an out-of-state business with no location in Georgia exerting substantial efforts within the state pursuant to O.C.G.A , shall register and, if applicable pay an occupation tax and administrative fee for such business, trade, profession or occupation and shall receive a County License, which County License shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in the county. If the taxpayer has no permanent business location in the county, such County License shall be shown to the Crisp County Finance Director or to any Crisp County Sheriff s officer or their respective designees upon request. (B) Upon registration, the Director or their respective designee(s), shall as soon as practicable inspect such registrant s business location or job site(s), and perform a reasonable investigation of such registrant s business activities to insure that such activities comply with all applicable site or local building, health, or safety codes; to determine whether such registrant has in effect any and all required insurance coverage, and any required state or federal licenses or permits; that the registrant has complied with all sections herein; and to determine whether such registrant s business, trade, profession or occupation poses any threat to safety, welfare, or public health of the citizens of Crisp County. Inspection need not be completed prior to issuance of a County license, but such license is subject to suspension if upon inspection the Director or their respective designee(s), finds the registrant has not complied with any and all applicable local, state and/or federal ordinances, regulations and laws or has failed to pay the regulatory fees required below. (C) Upon registration, each registrant shall pay an annual regulatory fee in the amount of $45.00 dollars to defray the costs of inspections contemplated at Sec. (B) above. Sec.. Advertising Any person advertising by signs, card, circulars, newspaper advertising or otherwise that they are in business of any kind within Crisp County, shall be liable for the business registration, tax and administrative fee required for the business. Sec.. Transient Merchants, Itinerant Merchants and Itinerant Vendors. It shall be unlawful for a transient merchant, itinerant merchant, itinerant vendor, peddler, contractor or door to door sales person to engage in such business within the county without first obtaining a County License therefore in compliance with the provisions of this article. Sec.. Going uninvited onto premises; constitutes offense and nuisance. The act or practice of entering upon or going into the private homes, or offices, shops, stores and other places of business for the purpose of soliciting and/or selling any article of merchandise or service by itinerant solicitors, vendors or hawkers of any kind or character of goods, articles or merchandise, is declared to be a nuisance, and as such nuisance an offense against this section 1

2 and punishable as provided in section of this Code; and such nuisance shall and may be suppressed as hereinafter provided. Nothing herein contained shall prevent or prohibit any person from entering upon or going into the private homes or offices or other places of business between the hours of 8:00 a.m. and 8:00 p.m. for the purpose of soliciting or selling any article of value, after first having obtained a County License, and after having stated his mission and having first obtained the permission from the owner or occupant of such residence or office or other place of business. Sec.. Construction of Terms; Definitions. (A) Wherever the term "county" is used in this article, such term shall be construed to mean the unincorporated areas Crisp County Georgia. This article applies to those portions or areas of the county not within the corporate limits of a municipality. (B) As used in this ordinance, the term: (1) Administrative fee means a component of an occupation tax, which approximates the reasonable cost of handling and processing the occupation tax. (2)(a) Gross receipts means the total revenue of the business or practitioner for the period, including without limitation to the following: (i) Total income without deduction for the cost of goods 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 for services rendered; (v) Proceeds from rent, interest, royalty, or dividend income. (b) Gross receipts shall not include the following: (i) Sales, use or excise tax; (ii) (iii) (iv) (v) Sales returns, allowances and discounts; Interorganizational sales or transfers between or among the units of a parent-subsidiary controlled group of corporations as defined by 26 U.S.C (a)(2), or between or among wholly owned partnerships or other wholly owned entities; Payments made to a subcontractor or an independent agent; 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 Ordinance, if such funds constitute 80 percent or more of the organization s receipts; and (vi) Proceeds from sales to customers outside the state. (3) Location or office shall include any structure or vehicle in the county 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 customer or practitioner of a profession or occupation which has a location or office. (4) Occupation tax means a tax levied by a local government on persons, partnerships, corporations or other entities for engaging in an occupation, profession, or business 2

3 for revenue-raising purposes. (5) Regulatory fees mean payments, whether designated as license fees or permit fees or by another name, which are required by local government as an exercise of its police power and as a part of or 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 county. A regulatory fee may not include an administrative fee. Development impact fees as defined by paragraph I of O.C.G.A or other costs or conditions of zoning or land development are not regulatory fees. (6) Dominant line means the type of business, within a multiple-line business, which is the major and principal source of income of such business. (7) Person includes sole proprietors, corporations, partnerships, nonprofits or any other form of business organization, but specifically excludes charitable nonprofit organizations, which utilize 100 percent of their proceeds for charitable purposes. (8) Practitioner of a profession or occupation means a person who by state law requires state licensure regulating such profession or occupation. Practitioners of professions and occupations shall not include a practitioner who is an employee of a business, if the business pays an occupation tax. (9) Peddler means a person who goes from place to place within the county exhibiting his wares or goods and actually selling them to the consumer or end user within the county, provided that the term "peddler" shall not include a route salesperson who services a route or repeat customers in the county on a monthly basis or more frequently. Sec. Administrative and Regulatory Fee Structure. (A) A non-prorated, nonrefundable administrative fee of $50.00 shall be required on all business and occupation tax accounts for the initial start-up, annual renewal, reopening or registration of those accounts. The administrative fee is not included in the occupation tax amount outlined in section and shall be due and payable in accordance with the same provisions as are applied to the payment of such tax under section. (B) A regulatory fee will be imposed as provided under O.C.G.A on all applicable businesses. A regulatory fee may not include an administrative fee. Sec.. Occupation Tax Levied; Occupation Tax Structure; Restrictions. (A)An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the unincorporated areas of Crisp County and/or upon the applicable out-of-state businesses with no location or office in Georgia pursuant to O.C.G.A based upon the following criteria: Gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, profession or occupation as measured by nationwide averages derived from statistics, classifications or other information published by the U.S. Office of Management and Budget, the U.S. Internal Revenue Service or successor agencies of the United States. 3

4 (B) Occupation Tax Schedule: Profitability ratios in combination with gross receipts The tax rate determined by profitability ratios in combination with gross receipts for each business, trade, profession, or occupation shall be as follows and will be developed and updated from time to time by the County Finance Director and approved by the Crisp County Board of Commissioners: Profitability Ratio Tax Class Tax Rate On Gross Receipts Class Class Class Class (C) Restrictions on imposition of occupation tax. (1) No Business or practitioner shall be required to pay more than one occupation tax for each of its location. (2) No occupation tax will be required upon more than 100 percent of a business s gross receipts. (3) No occupation tax will be required on receipts on which such tax has been levied in other localities or states. (4) An occupation tax shall be required from real estate brokers, agents or companies whose offices are located outside the taxing jurisdiction and who sell property inside the taxing jurisdiction. (5) An occupation tax shall not be levied in any manner other than that described in this Section. (6) Occupation taxes are limited to the gross receipts earned in the taxing jurisdiction or in the State of Georgia. (7) Out-of-state businesses with no location in Georgia shall be assessed occupation taxes based on the gross receipts of the business as provided in O.C.G.A which are reasonably attributable to sales or services in the State of Georgia (8) For the Year 2006 and each year thereafter no annual occupation tax shall exceed $1,500. The Crisp County Board of Commissioners may update the maximum annual occupation tax from time to time. Sec.. Exemption for Veterans and Blind Persons. Veterans of the armed services and blind persons holding a certificate of exemption, issued by the commissioner of veteran s services, shall, before doing business thereunder in the county, exhibit such certificate and register annually with the Crisp County Finance Department and receive a no-fee license from the county. To be exempt from paying a license fee under this article, a veteran or blind person must qualify under and comply with O.C.G.A , as amended. 4

5 Sec.. Issuance of Tax certificate; proper zoning required. (A) Under the payment of the occupational taxes assessed in this article, it shall be the duty of the Crisp County Finance Department to issue to each person a County License, provided that all information required has been furnished; and provided further that the applicant is not disentitled to such under other provisions of this Code, or federal or state law. Any corporate applicant may be required to produce a certificate from the Secretary of State of Georgia that such corporation is in good standing according to the records of his office. (B) No tax certificate shall be issued unless the business and premises for which such application is made shall comply to all respects with the county comprehensive land use and zoning ordinance and with all other laws and ordinances applicable thereto of whatever jurisdiction. Sec.. Paying Occupation Tax of Business with No Location in Georgia; Exemption for Tax Paid in Other State. (A) Registration and assessment of an occupation tax is hereby imposed on those businesses and practitioners of professions with no location or office in the State of Georgia if the business's largest dollar volume of business in the state is in Crisp County and the business or practitioner: (1) Has one or more employees or agents who exert substantial efforts within the jurisdiction of the county 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 county. (B) Any business or practitioner of a profession with no location or office in the State of Georgia, is subject to the registration requirements, but shall be exempt from assessment of an occupation tax under this Ordinance if such business or practitioner submits proof of payment of a local business or occupation tax in another state on the business s or practitioner s sales or services in the State of Georgia. Sec.. Lines of Business to Be Identified on Business Registration. The business registration of each business operated in the jurisdiction of the county shall identify the line or lines of business that the business conducts. No business shall conduct any line of business without first having that line of business registered with the County Finance Department and that line of business being noted by the County Finance department upon the County License, which is to be displayed by the business owner. Sec.. The Number of Businesses Considered to Be Operating in Crisp County. Where a person conducts business at more than one fixed location, each location or place shall be considered a separate business for the purpose of an occupation tax. Sec.. Professionals As Classified in O.C.G.A (c), Paragraphs 1 through 18. Practitioners of professions as described in O.C.G.A (c)(1) through 18) shall elect as their entire occupation tax one of the following: (1) The occupation tax based on gross receipts combined with profitability ratios as set forth in Sec.. this ordinance. (2) A fee of $ per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location; provided, however, that the practitioner 5

6 paying according to this subsection shall not be required to provide information to the county relating to the gross receipts of the business or practitioner. The per-practitioner fee applies to each person in the business who qualifies as a practitioner under the state's regulatory guidelines and framework. (3) The election is to be made on an annual basis and must be done prior to June 30 th each year. Failure to make the election for any then current year shall result in a tax for the then current year based on subparagraph (2). Sec.. Practitioners Exclusively Practicing for a Government. Any practitioner whose office is maintained by and who is employed in practice exclusively by the United States, the state, a municipality or county of the state or instrumentalities of the United States, the state or a municipality or county of the state shall not be required to obtain a license or pay an occupation tax for that practice. Sec.. Purpose and Scope of Tax. The occupation tax levied in this article is for revenue purposes only and is not for regulatory purposes, nor is the payment of the tax made a condition precedent to the practice of any such profession, trade or calling. The occupation tax only applies to those businesses and occupations, which are covered by the provisions of O.C.G.A All other applicable businesses and occupations are taxed by the county pursuant to the pertinent general and/or local laws and ordinances. Sec.. When Registration and Tax Due and Payable; Penalties and Interest; Effect of Transacting Business When Tax Delinquent. (A) Each such registration and occupation tax shall be for the year 2006 and succeeding years thereafter unless otherwise specifically provided. Said registration shall be filed and the applicable administrative fee and occupation tax shall be payable April 1st of each year and shall, if not filed and paid by June 30 th of each year, be subject to penalties and interest for delinquency. On any new profession, trade or calling begun in Crisp County in 2006 or succeeding years thereafter, the registration and tax shall be delinquent and subject to penalties and interest for delinquency, if not obtained prior to the commencing date of business. (B) The penalty on any amount delinquent shall be in the amount of ten per cent (10%) of the administrative fee and occupational tax determined to be due and owing under the provisions of this article. Such delinquency shall also bear interest at the rate of one and one-half per cent (1 ½ %) for each month or partial month of such delinquency. Penalties provided herein shall be in addition to any other penalties, civil or criminal, which may be applicable. (C) The business registration herein provided for shall be issued by the Crisp County Finance Director 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 Crisp County, any of the kind of profession, trade or calling subject to this Ordinance without having first obtained said registration, such offender shall, upon conviction by the judge of a court of competent jurisdiction, be punished by a fine not to exceed $

7 (D) In addition to the above remedies, the County may proceed to collect in the same manner as provided by law for tax executions. Sec.. Exemption on Grounds That Business Is a Nonprofit Organization. Any non-profit organization shall be exempt from the levy of occupation tax under this ordinance, provided that such business is operated for a charitable purpose with the entire net proceeds from the business being devoted to such purpose and provided that the organization has obtained non-profit status from the Internal Revenue Service. Sec.. Exemption on Grounds that Business holds a valid Crisp County Distilled Spirits License. Those licensed retailers holding a current, valid Distilled Spirits License under the provisions of the Crisp County Beverage License Policy shall be exempt from the levy of occupation tax, administrative fees and/or regulatory fees under this ordinance for the establishment to which the Distilled Spirits License applies. This exemption applies to those establishments offering for sale only those products and commodities as identified by the Crisp County Beverage License Policy for holders of Distilled Spirits Licenses. Sec.. Evidence of State Registration Required If Applicable; State Registration to Be Displayed. (A) Each person who is licensed by the secretary of state pursuant to O.C.G.A. Title 43 shall provide evidence of a proper and current state license before the county occupation tax registration may be issued. (B) Each person who is licensed by the state shall post the state license in a conspicuous place in the licensee's place of business and shall keep the license there at all times while the license remains valid. Sec.. Evidence of Qualification Required If Applicable. Any business required to obtain health permits, bonds, certificates of qualification, sales tax certificates, certificates of competency or any other regulatory matter shall first, before the issuance of a county business registration, show evidence that such requirements have been met. Sec.. Registration of Businesses Exempt From Tax. It shall be the duty of any person authorized under the laws of the state to engage in business in the county without paying an occupation tax for the privilege, before engaging in business in the county, to register with the County Finance Director, pay any applicable registration fees and/or receive a tax exempt County License. Sec.. Liability of Officers and Agents; Registration Required; Failure to Obtain. All persons subject to the occupation tax levy pursuant to this article shall be required to obtain the necessary registration for the business as described in this article and in default thereof the officer or agent soliciting for or representing such persons shall be subject to the same penalty as other persons who fail to obtain a registration. Every person commencing business in the county after January 1 of each year shall likewise obtain the registration provided for in this article before commencing the business; and any person transacting or offering to transact in the county 7

8 any such kind of business, trade, profession or occupation without first having so obtained the registration shall be subject to penalties provided in this article. Sec.. Penalty of Ordinance Violation. (A) Any person violating any provisions of this Ordinance shall, upon conviction before the judge of a court of competent jurisdiction, be fined in an amount not exceeding $ (B) Continued violation of the provisions of this ordinance may be enjoined by instituting proceedings for injunction in a court of competent jurisdiction, not withstanding that adequate remedies at law may exist, the remedies contained in this ordinance being cumulative in nature. Sec.. Businesses Not Covered by This Ordinance. The following businesses are not covered by the provisions of this Ordinance, but may be assessed an occupation tax or other type of tax pursuant to the provisions of other general laws of the State of Georgia or by local law: (1) Those businesses regulated by the Georgia Public Service Commission. (2) Those electrical service businesses organized under Chapter 3 of the Title 46 of the Official Code of Georgia Annotated. (3) Any farm operation for the production from or on the land of agricultural products, but not including agribusiness. (4) Cooperative marketing associations governed by O.C.G.A (5) Insurance companies governed by O.C.G.A , et seq. (6) Motor common carriers governed by O.C.G.A (7) Those businesses governed by O.C.G.A (Businesses that purchase carload lots of guano, meats, meal, flour, bran, cottonseed or cottonseed meal and hulls.) (8) Agricultural products and livestock raised in the State of Georgia governed by O.C.G.A (9) Depository financial institutions governed by O.C.G.A (10) Facilities operated by a charitable trust governed by O.C.G.A Sec.. Occupation Tax Inapplicable Where Prohibited by Law or Provided for Pursuant to Other Existing Law. An occupation tax shall not apply to the gross receipts of any part of a business where such levy is prohibited or exempted by the laws of Georgia or of the United States. Sec.. Occupation Tax Levied on Business to Be Transacted during Current Calendar year; Filing of Returns Showing Gross Receipts during Preceding Calendar Year. (A) All occupation taxes levied under this Ordinance are levied on the amount of business to be transacted during the current calendar year. However, for convenience of both the county and the taxpayer, each business subject to the occupation tax levied in Sec.. hereof shall, on or before the dates hereinafter set forth, file with the Crisp County Finance Department the return hereinafter specifically provided for, showing the gross receipts of that business during the preceding calendar year. This return shall be used as the basis for making payments on the occupation tax for the current calendar year. 8

9 (B) The owner, proprietor, manager or secretary officer of the business subject to said occupation tax of the current calendar year shall, at the end of the preceding year, and on or before April 1 st of the calendar year, file with the Crisp County Finance Department, on a form furnished by said officer, a signed return setting forth the amount of gross receipts of such business for the entire preceding calendar year. This return will be used to determine the occupation tax for the current year. (C) Where a business subject to the occupation tax for the calendar year has been conducted for only a part of the preceding year, the amount of gross receipts for such part shall be used to calculate the receipts on an annual basis with the part-year receipts bearing the same ratio to the whole-year gross receipts as the part year bears to the whole year. Said figure shall be used as the gross receipts of the business for the preceding calendar year in establishing the business tax liability for the current calendar year. Sec.. When Occupation Tax Due and Payable; Payment Options The amount of occupation tax shall be payable to the county at the office of the County Finance Department on April 1 st each year and shall be delinquent if not paid on or before June 30 th each year. The tax shall be payable in a single installment, shall expire on March 31 st each year and is non-refundable. Sec. Payment of Occupation Tax by Newly Established Businesses. In the case of a business subject to occupation tax for a calendar year, which was not conducted for any period of time within boundaries of Crisp County in the preceding year, the owner, proprietor, manager or executive officer of the business liable for occupation tax shall estimate the gross receipts of the business from commencing date to the end of the calendar year and such tax shall be paid in a single installment prior to the commencing date of business and shall expire on March 31 st each year. Sec.. More than One Place or Line of Business. Where a business is operated at more than one place or where the business includes more than one line, said business shall be required to obtain the necessary registration for each location and each line and pay an occupation tax in accordance with the prevailing taxing method and tax rate for each location and line. Sec.. Returns Confidential. Except in the case of judicial proceedings or other proceedings necessary to collect the occupation tax hereby levied, it shall be unlawful for any officer, employee, agent or clerk of Crisp County, or any other person to divulge or make known in any manner the amount of gross receipts or any particulars set forth or disclosed in any occupation tax return required under this Ordinance. All contents of said return said return shall be confidential and open to the officials, employees, agents or clerks of Crisp County using said returns for the purpose of this occupation tax levy and the collection of the tax. Independent auditors or bookkeepers employed by the County shall be classed as employees. Nothing herein shall be construed to prohibit the publication by the County officials of statistics, so classified as to prevent the identification of particular reports or returns and items thereof; or the inspection of the records by duly qualified 9

10 employees of the tax departments of the State of Georgia, the United States and other local governments. Sec.. Business and Practitioners Required to Provide Certain Information to Crisp County; Inspection of Books and Records. (A) All businesses and practitioners doing business within Crisp County shall provide to the Crisp County Finance Department: (1) the address of any location or office maintained by such business or practitioner within the county; (2) a description of the business or types of business conducted or occupation or profession performed at such location; and (3) the payment of any business or occupation tax or regulatory fee to any other county. (B) In any case, the Crisp County Finance Director, through its officers, agents, employees or representatives, may inspect the books of the business for which returns are made under this article to determine the accuracy of the return as provided in this article. The county shall have the right to inspect the books or records for the business of which the return was made in the county and upon demand of the county such books or records shall be submitted to the county Finance Director for inspection within 30 days. Failure to submit such books or records within 30 days shall be grounds for revocation of the tax registration currently existing to do business in the county. Adequate records shall be kept within the boundaries of Crisp County, Georgia for examination by the County at its officer's discretion. If, after examination of the books or records, it is determined that a deficiency occurs as a result of underreporting, a penalty of 10 percent of tax due will be assessed for the period delinquent. Sec.. Tax Registration to be Revoked for Failure to Pay Tax, File Returns, Permit Inspection of Books. (A) Upon the failure of any business to pay said occupation tax or any part thereof before it becomes delinquent, or upon failure to make any of said returns within the time required herein, or upon failure to make a true return, or upon failure to amend a return to set forth the truth, or upon to permit inspection of its books as above provided, any business tax registration granted by Crisp County under this article permitting the owner of said business to do business for the current year shall be, ipso facto, revoked. No new business tax registration shall be granted by Crisp County for the operation of a business for which any part of the occupation tax herein provided for is at that time unpaid, or to an individual, firm or corporation who has failed to submit adequate records as requested by the County in accordance with provisions found in Sec.. In the case of those practitioners where the local government cannot suspend the right of the practitioner to conduct business, the imposition of civil penalties shall be permitted and pursued by the local government in the case of delinquent occupation tax. (B) Checks, used to pay for the license, and returned from the bank for any reason, will result in the revocation of the license. (C) The board of commissioners shall have the right to revoke any license issued under this Code whenever the business conducted is in violation of any law of the state or the county, or is being conducted in a manner detrimental to the moral and general welfare of the citizens of the county. The license shall stand revoked until the next regular meeting of the board of commissioners, at 10

11 which such action in the premises either shall be sustained by action of the board and the license shall be permanently revoked or it shall be restored. Sec.. Change of Address. Any person moving from one location to another shall notify the County Finance Department of this move and the new address in writing no later than 30 days after moving. The same occupational tax certificate will be valid at the new location provided the person still complies will all land use and zoning laws and with all other laws and ordinances applicable thereto of whatever jurisdiction. Sec.. Transfer of Tax Certificate. No tax certificate may be transferred from one person to another. Additions to or deletions from the ownership of a business, which do not affect the liability of the principal ownership of a business for which the certificate is issued, may be made without canceling the old occupational tax certificate and applying for a new certificate. Sec.. Termination of Business. It shall be the duty of each business and practitioner subject to fees and occupation taxes under this article, when it shall cease to do business or practice, to return its current occupation tax certificate together with a statement as to the date of termination of doing business or practice, to the Crisp County Finance Department. Sec.. Amendment or Repeal of Article; Additional Taxes. This article shall be subject to amendment or repeal, in whole or in part, at any time and no such amendment or repeal shall be construed to deny the right of the Crisp County Board of Commissioners to assess and collect any of the taxes or other charges prescribed. Such amendment may increase or lower the amounts of tax rates of any occupation and may change the classification thereof. The payment of any occupation tax provided for shall not be construed as prohibiting the levy or collection by the county of additional occupation taxes upon the same person, property or business. Sec.. Payment of Other Taxes and Fees Prerequisite to payment of Occupation Tax. (A) A condition to the issuance of any license shall be payment by the applicant of all past due licenses. (B) A person engaged in any business, trade, profession or occupation in the county, whether with a location in the county or in the case of an out-of-state business with no location in the state exerting substantial efforts within the state pursuant to O.C.G.A , will not be allowed to pay an occupational tax for a new calendar year until all outstanding or delinquent balances of ad valorem taxes, regulatory fees or any other form of taxes are paid. The nonpayment of this occupational tax will prohibit a business from continuing its operation until all such outstanding balances are paid. 11

12 Sec.. Enforcement of Provisions It is hereby made the duty of the Crisp County Finance Department and the Crisp County Sheriff s Department to see that the provisions of this Ordinance relating to occupation taxes are observed; and to summon all violators of the same to appear before the court. It is hereby made the further duty of the Finance Department and the Crisp County Sheriff s Department and their assistants to inspect all registrations issued by the County, as often as in their judgment it may seem necessary to determine whether the registration held is the proper one for the business sought to be transacted thereunder. Sec.. Conflicts between Specific and General Provisions. Where there is an apparent conflict in this Ordinance between specific and general provisions, it is the intention hereof that the specific shall control. Sec.. Repeal of Conflicting Provisions. All ordinances or parts of ordinances in conflict with this ordinance, and not preserved hereby, are hereby repealed. Passed and adopted 10/11/05. Revised 1/24/06. 12