§ 22-36. Same—Business with no location in the state.

Latest version.

If not exempt pursuant to O.C.G.A. § 48-13-7(f), the board of commissioners requires a business registration and the assessment of an occupation tax on those businesses and practitioners of professions with no location or office in the state if the largest dollar volume of business in the state is done or service performed in the county, and the business or practitioner:
(1)

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

(2)

Owns personal or real property which generates income and which is located within the county.

(Ord. No. 95-10, § 1(6), 9-12-1995)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');