§ 10-22. Occupation tax levied; restrictions.

Latest version.

(a)

An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the corporate limits of the city and/or upon the applicable out-of-state businesses with no location or office in the state pursuant to O.C.G.A. § 48-13-7 based upon the number of employees of the business or practitioner.

(b)

The occupation tax schedule is based upon the number of employees. The tax rate determined by number of employees for each business, trade, profession, or occupation shall be updated from time to time by resolution of the mayor and council of the city and kept in a schedule by the clerk.

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

                    
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