§ 11-32. Paying occupation tax of business with no location in Georgia.

Latest version.

Registration and assessment of an occupation tax is hereby imposed on those businesses and practitioners of professions with no location nor office in the State of Georgia if the businesses' largest dollar volume of business in Georgia is in the City of Port Wentworth and the business or practitioner:
(1)

Has one (1) or more employees or agents who exert substantial efforts within the jurisdiction of the city for the purpose of soliciting business or serving customers or clients; or

(2)

Owns personal or real property which generates income and which is located in [or] within the jurisdiction of the city.

(Ord. No. 94-9, 10-13-94)

State law reference

Authority for municipal occupational taxes on entities with no business location within the state, O.C.G.A. § 48-13-7 et seq.

                    
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