§ 22-31. Occupation tax required; occupation tax required for business dealings in the county.

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On and after the effective date of the ordinance from which this article is derived and each calendar year thereafter, each person commencing or engaged in any business, trade, profession or occupation with one or more locations or offices in the unincorporated area of the county, or in the case of an out-of-state business with no location in the state pursuant to O.C.G.A. § 48-13-7, shall pay an occupation tax for such business, trade, profession or occupation; which tax and any applicable business registration shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in the county. If the taxpayer has no permanent business location in the county, such business tax registration shall be shown to the sheriff of the county, or to any of his deputies, upon his or their request.

(Ord. No. 95-10, § 1(1), 9-12-1995)

                    
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