§ 16-204. Occupation tax levied; structure.

(a)

An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one (1) or more locations or offices in the corporate limits of the city and/or upon the applicable out-of-state businesses with no location or office in the state pursuant to O.C.G.A. § 48-13-7, based upon the number of employees of the business or practitioner engaged in substantial efforts in the state.

(b)

Occupation tax schedule. The tax rate determined by the number of employees for each business, trade, profession, or occupation is as [prescribed by the city council] and will be developed and updated from time to time by the city administrator.

(c)

No business or practitioner shall be required to pay more than one (1) occupation tax for each of its locations. No occupation tax shall be required from those real estate brokers, real estate agents, or real estate companies whose offices are located outside the city and who sell property inside the city.

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