§ 12-1. Occupation tax imposed on businesses in the City subject to applicable regulations and requirements.
Latest version.
Each person engaged in any business, trade, profession, or occupation in the City,
whether with a location in the City, or in the case of an out-of-state business with
no location in the state and falling within the criteria of O.C.G.A. § 48-13-7, shall
pay an occupation tax for such business, trade, profession or occupation. Moreover,
each person engaged in any business, trade, profession or occupation in the City who
is subject to any applicable regulations and requirements that the City under its
police powers has set forth in this chapter shall, prior to and during the operation
of the business, trade, profession or occupation, comply with all applicable regulations
and requirements.
(Ord. of 4-6-2006, exh. A(5.04.001); Ord. of 3-6-2014, § 5.04.001;
Ord. of 2-2-2017(1)
, §§ 1, 2)
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