§ 22-80. Tax levied.  


Latest version.
  • Each person engaged in any business, trade, profession, or occupation in the city or with a location in the city or, in the case of an out-of-state business with no location in the state, exerting substantial efforts within the state pursuant to O.C.G.A. § 48-13-7, shall pay an occupation tax for said business, trade, profession, or occupation tax, unless exempted pursuant to the terms of this chapter or unless the levy of occupational tax by the city is prohibited or exempted by state or federal law.

(Code 1979, §§ 36-1.00, 36-20.0)