§ 22-41. Purpose and scope of the occupation tax.

Latest version.

(a)

The occupation tax levied in this division is for revenue purposes only and is not for regulatory purposes, nor is the payment of the occupation tax made a condition precedent to the practice of any profession which is classified in O.C.G.A. § 48-13-9(c)(1)—(18).

(b)

The occupation tax applies to those businesses and occupations which are covered by the provisions of O.C.G.A. §§ 48-13-5—48-13-26.

(c)

All other applicable businesses and occupations are taxed by the local government pursuant to the pertinent general and/or local law and ordinance.

(Ord. No. 95-10, § 1(11), 9-12-1995)

                    
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