§ 15-68. Occupation tax required; occupation tax required for business dealings in the City.

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 permanent business location in the City. If the taxpayer has no permanent business location in the City, such business tax registration shall be shown to the City Clerk or this officer's deputies or to any Police Officer of the City, upon request.

(Code 1978, § 16-61; Ord. No. 1995-14, 12-7-1995)

State law reference

Occupation tax authorized, O.C.G.A. §§ 48-13-6, 48-13-7.