§ 11-12. Purpose and scope of tax.

Latest version.

The occupation tax levied herein is for revenue purposes and is not for regulatory purposes. The occupation tax only applies to those businesses and occupations which are covered by the provisions of O.C.G.A. §§ 48-13-5 to 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. 94-9, 10-13-94)

                    
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