§ 62-74. Purpose and scope of tax.

Latest version.

The occupation tax levied in this article is for revenue purposes only and is not for regulatory purpose, nor is the payment of the tax made a condition precedent to the practice of any such profession, trade or calling. The occupation tax only applies to those businesses and occupations covered by the provisions of O.C.G.A. §§ 48-13-5—48-13-26. All other applicable businesses and occupations are taxed by the local government pursuant to the pertinent general and/or local law and ordinance.

(Ord. No. 94-1212, § 10, 12-12-94)

                    
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