Occupation Tax (Business License)

Sec. 20-53. - Required.

(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 occupation tax for such 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 the city. If the taxpayer has no permanent business location in the city, such business tax registration shall be shown to the code enforcement officer or his deputies or to any police officer of the city, upon request.

(b)   There is levied and assessed a license tax for each calendar year on all occupations and businesses in the city which, under the laws of the state, the city has the authority to license and collect a tax. Such license tax shall be determined in accordance with the schedule of taxes that is incorporated by reference into this article. A current copy of the license tax schedule is maintained in the office of the city clerk where it shall be available for public inspection.

(c)    There is levied and assessed, in accordance with subsection (b) of this section, a business license tax on all depository financial institutions, as defined by O.C.G.A. § 48-6-93, which are located within the city. This business license tax shall not exceed 0.25 percent of the gross receipts, as defined and allocated in O.C.G.A. § 48-6-93, of such depository financial institutions.