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)
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