§ 16-132. Occupation tax levied; restrictions.

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An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices within the corporate limits of the city and 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. Nothing contained herein shall prevent the city from requiring verification of any applicant that they are in compliance with all county, state, federal and administrative laws and regulations prior to the issuance of a business license by the city.

(Code 1998, § 38-159; Ord. No. 21-95, § 9-1-3(a), 12-4-1995)

                    
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