§ 12-39. Occupation tax levied.

Latest version.

An occupational 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 on the number of employees of the business or practitioner. The tax rate shall be that rate adopted by resolution of the city council and maintained by the city clerk.

(Ord. No. 2011-02, 4-5-11)

                    
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