Banks County |
Code of Ordinances |
Chapter 22. BUSINESSES |
Article II. OCCUPATION TAXES AND REGULATORY FEES |
Division 1. BUSINESS OCCUPATION TAX |
§ 22-50. Business not covered by this article.
The following businesses are not covered by the provisions of this article but may be assessed an occupation tax or other type of tax pursuant to the provisions of other general laws of the state or by act of local law:
(1)
Those businesses regulated by the state public service commission.
(2)
Those electrical service businesses organized under O.C.G.A. § 46-3-1 et seq.
(3)
Any farm operation for the production from or on the land of agricultural products, but not including agribusiness.
(Ord. No. 95-10, § 1(20), 9-12-1995)