§ 78-500. Scope and levy.

(a)

It is the intent of Cobb County that the tax imposed in this section is for revenue purposes only. Cobb County expressly acknowledges that it cannot regulate the practice of law, and no portion of this ordinance shall be construed in such a manner as to constitute the regulation of the practice of law. Cobb County further expressly recognizes that the regulation of the practice of law is the exclusive province of the Supreme Court of Georgia and its authorized representatives. Further, it is not the intent of this section to impose any precondition upon the practice of law. In keeping with these principles, and pursuant to O.C.G.A. § 48-13-6 et seq., all persons, including professional corporations, engaged in the practice of law in the unincorporated area of the county are hereby required to pay the amount now or hereafter fixed as the occupation tax thereon.

(b)

Persons practicing law in Cobb County but not maintaining an office in the county.

(1)

The provisions of this article shall apply to those persons practicing law with no location or office in the county if the person:

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 clients; or

b.

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

(2)

In no event shall a person practicing law 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 person.

(3)

If a person subject to this subsection provides to the manager of the business license division 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 practitioner's services in this state, the practitioner shall be exempt for the levy of any occupational tax under this section.

(Amd. of 2-23-10)

State law reference

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