§ 78-31. Scope and levy.

(a)

Generally. Pursuant to O.C.G.A. § 36-1-22, O.C.G.A. § 48-13-6 et seq., the authority of 1986 Ga. Laws (Act No. 1364), page 5450, and H.B. 175, 1995 Ga. Laws, page 419 et seq., all persons, including professional corporations, engaged in business in the unincorporated area of the county are hereby required to register their business or office and obtain a business registration certificate therefor, and pay the amount now or hereafter fixed as the occupation tax thereon. The occupation tax levied in this section is for revenue purposes only and is not for regulatory purposes. The occupation tax applies only on businesses and occupations which are covered by the provisions of O.C.G.A. §§ 48-13-5 through 48-13-26. Other applicable businesses and occupations are subject to county taxes pursuant to pertinent general law and/or county ordinance.

(b)

Businesses with no location or office in state.

(1)

The provisions of this article shall apply to those businesses and practitioners of professions and occupations with no location or office in the state if the business or practitioner:

a.

Has one or more employees or agents who exert substantial efforts within the unincorporated part of the county for the purpose of soliciting business or serving customers or clients; or

b.

Owns personal or real property which generates income and which is located in the unincorporated part of the county.

(2)

In no event shall a business or practitioner subject to this subsection be required to pay an occupation tax to more than one local government in the state and then only to the local government in which the largest dollar volume of business is done or service is performed by the individual business or practitioner.

(3)

If a business or practitioner subject to this subsection provides to the supervisor of the business license office proof of payment of a local business or occupation tax in another state, or county or municipality of this state which purports to tax the business's or practitioner's sales or services in this state, the business or practitioner shall be exempt for the levy of any occupational tax under this section.

(c)

Permit for persons exempted from paying tax. Even though a person may be exempt under state or other law from paying an occupation tax, nevertheless, such person must apply to the business license office for a free permit to engage in or carry on any business provided for in this article and submit proper and lawful credentials exempting applicant from paying the occupation tax.

(Ord. of 10-25-94; Code 1977, § 3-7-1(a)—(c); Ord. of 6-27-95(1))

State law reference

General authority to levy occupation tax, O.C.G.A. §§ 48-13-5—48-13-9.