§ 16-201. Occupation tax required.

§ 16-202. Definitions.

§ 16-203. Administrative and regulatory fee structure.

§ 16-204. Occupation tax levied; structure.

§ 16-205. Businesses with no in-state location; exemption.

§ 16-206. Identification of dominant lines of business.

§ 16-207. Businesses at more than one location considered separate.

§ 16-208. Professionals classified in O.C.G.A. section 48-13-9(c).

§ 16-209. Practitioners exclusively practicing for government.

§ 16-210. Purpose and scope of tax.

§ 16-211. Payment; delinquency.

§ 16-212. Nonprofit organization.

§ 16-213. Evidence of state registration.

§ 16-214. Evidence of qualification.

§ 16-215. Inspectors with subpoena and arrest powers.

§ 16-216. Businesses not covered by article.

§ 16-217. Multiple locations or lines.

§ 16-218. Inspections of books and records.

§ 16-219. Revocation of tax registration for failure to pay.

§ 16-220. Lien taken for delinquent tax.

§ 16-221. Registration required; liability of officers and agents; penalties for failure to obtain.

§ 16-222. Amendment or repeal.

§ 16-223. Applications to prior ordinance.

§ 16-224. Enforcement.

§ 16-225. Full force and effect.

§ 16-226. Public hearing before tax increase.

§ 16-227. Option to establish exemption or reduction in occupation tax.

§ 16-228. Conflicts between specific and general provisions.

§§ 16-229—16-250. Reserved.