Article IX. OCCUPATION TAX  


§ 10-161. Required for business dealings within the city.
§ 10-162. Construction of terms; definitions.
§ 10-163. Administrative and regulatory fee structure; occupation tax structure.
§ 10-164. Levied; restrictions.
§ 10-165. The number of businesses considered operating in city.
§ 10-166. Professionals as classified in O.C.G.A. § 48-13-9(c), paragraphs 1 through 18.
§ 10-167. Practitioners exclusively practicing for the government.
§ 10-168. Purpose and scope of tax.
§ 10-169. When tax due and payable; effect of transacting business when tax delinquent.
§ 10-170. Exemption on grounds that business operated for charitable purpose.
§ 10-171. Evidence of state registration required if applicable; state registration to be displayed.
§ 10-172. Evidence of qualification required if applicable.
§ 10-173. Liability of officers and agents; registration required; failure to obtain.
§ 10-174. When registration and tax due and payable; effect of transacting business when tax delinquent.
§ 10-175. Penalty of article violation.
§ 10-176. City clerk or his/her designee; subpoena and arresting powers.
§ 10-177. Business not covered by this article.
§ 10-178. When due and payable; payment options.
§ 10-179. Execution for delinquent occupation tax.
§ 10-180. Amendment, repeal of provision.
§ 10-181. Applications of provisions to prior ordinances.
§ 10-182. Enforcement of provision.
§ 10-183. Provisions to remain in full force and effect until changed by council.
§ 10-184. Requirement of public hearing before tax increase.
§ 10-185. Option to establish exemption or reduction in occupation tax.
§ 10-186. Conflicts between specific and general provisions.
§ 10-187. Severability.
§ 10-188. Transfer and proration.
§ 10-189. Application of provisions to activities not expressly provided for.
§ 10-190. Revocation, suspension of license.
§ 10-191. Repeal of conflicting provisions.
§ 10-192. Regulatory fees.
§§ 10-193—10-220. Reserved.