§ 16-201. Occupation tax required.  


Latest version.
  • For the year 1995 and succeeding years thereafter, 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 exerting substantial efforts within the state pursuant to O.C.G.A. § 48-13-7, shall pay an occupation tax for such business, trade, profession, or occupation, which tax and any applicable registration shall be displayed in a conspicuous place in the place of business, if the taxpayer has a fixed business location in the city. If the taxpayer has no fixed business location in the city such business tax registration shall be shown to the city administrator or the officer's deputies or to any police officer of the city, upon request.

(Ord. No. 1222, 12-9-96).