§ 22-22. Purpose and scope of tax.

Latest version.

The occupation tax levied herein is for revenue purposes only and is not for regulatory purposes, nor is the payment of the tax made a condition precedent to the practice of any such profession, trade, or calling. The occupation tax only applies to those businesses and occupations covered by the provisions of O.C.G.A. §§ 48-13-5—48-13-26. All other applicable businesses and occupations are taxed by the local government pursuant to the pertinent general or local law and ordinance.

(Code 1979, § 36-10.0)

                    
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