§ 78-3. Exemptions from chapter.

The following businesses or practitioners shall be excluded from the provisions of this chapter:

(1)

Those businesses regulated by the state public service commission.

(2)

Those electrical businesses organized under O.C.G.A. tit. 46, ch. 3 (O.C.G.A. § 46-3-1 et seq.).

(3)

Any farm operation for the production from or on the land of agricultural products, but not including any agribusiness.

(4)

Homeowner associations and condominium associations which are required by declaration of condominium or protective covenants filed in conjunction with the development of real property in the office of the clerk of superior court.

(5)

State or local authorities and nonprofit organizations as provided in O.C.G.A. § 48-13-13(5); however, nonprofit organizations shall still be required to register with the business license division.

(6)

All practitioners or professions as set forth in O.C.G.A. § 48-13-9(c)(1) through (22). Notwithstanding, with the exception of lawyers and law firms, said professionals shall be subject to section 78-1, 78-4, 78-5, 78-6, 78-7, 78-31(b), 78-32 as it relates to the payment of an occupation tax, 78-33, 78-34, 78-35, 78-36, 78-37, 78-38, 78-39, 78-40, 78-41(c), 78-42(c), 78-43(a), 78-46(b) and (c). Lawyers and law firms shall be exempt from all provisions of this chapter with the exception of article VI.

(Ord. of 10-25-94; Code 1977, § 3-7-1(d); Ord. of 6-27-95(1); Ord. of 6-10-97 (eff. 6-10-97); Ord. of 6-23-98 (eff. 7-1-98); Ord. of 8-10-99; Amd. of 2-23-10)

State law reference

Similar provisions, O.C.G.A. § 48-13-16.