§ 16-130. Registration required; exceptions.

(a)

Each person engaged in any business, trade, profession, or occupation in 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 annual occupation tax for such business, trade, profession, or occupation. In the event that an occupation tax certificate is issued for a business which engages in temporary outdoor activities, a separate occupation tax certificate shall be issued which states that temporary outdoor activities at a specific location are limited to two 20-day periods per year in accordance with the terms of section 115-44. Failure to make application for and obtain, where applicable, an appropriate occupation tax certificate, or make estimated or final returns of gross receipts when due, shall incur a penalty of not more than $25.00 for each month or fractional part thereof for which the return or application is overdue. Such penalties shall be in addition to all other penalties herein provided and may be collected by the remedies herein provided for collection of the occupation tax, and shall have the same lien and priority as the occupation tax to which the penalty is applied.

(b)

Each person operating under various corporate or trade names must obtain a separate occupational registration for each trade or corporate name used.

(c)

Nothing contained in this section shall be interpreted so as to require any person who may engage in casual or isolated activity and commercial transactions, where they involve personal assets and are not the principal occupation of the individual, to obtain a registration and pay a fee or tax therefor.

(Code 1998, § 38-157; Ord. No. 21-95, § 9-1-2, 12-4-1995; Ord. No. 08-2012, 2-6-2012)