Cobb County |
Code of Ordinances |
Part I. OFFICIAL CODE OF COBB COUNTY, GEORGIA |
Chapter 78. LICENSES, PERMITS AND BUSINESSES |
Article II. BUSINESS LICENSE AND OCCUPATION TAX |
§ 78-39. Fee for professionals engaged in practice of more than one profession.
If an individual is engaged in the practice of more than one profession of the professions enumerated in section 78-38, such individual shall be required to pay a professional occupation license tax for each such profession; provided, however, if such individual has elected to be taxed based on schedule H, the tax for the second and any succeeding profession shall be assessed at 50 percent of the tax otherwise due, as computed under schedule H.
(Ord. of 10-25-94; Code 1977, § 3-7-10)
State law reference
License tax on professions with multiple services, O.C.G.A. §§ 48-13-12, 48-13-13.