§ 10-20. Occupation tax required.

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Each person engaged in any business, trade, profession, or occupation within the city, whether 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; which tax and any applicable registration shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in city. If the taxpayer has no permanent business location in city, such business tax registration shall be shown to the city clerk or to any marshal or police officer of said city upon request.

(Ord. No. OA-2011-05, 6-6-2011)

                    
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