§ 78-510. Fee for lawyers engaged in practice of more than one profession.

If, in addition to the practice of law, an individual is also engaged in the practice of one or more of the professions enumerated in section 78-38, such individual shall be required to pay a professional occupation 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.

(Amd. of 2-23-10)

State law reference

License tax on professions with multiple services, O.C.G.A. §§ 48-13-12, 48-13-13.