§ 8-21. Occupation tax required; occupation tax required for business dealings within the city.

§ 8-22. Construction of terms; definitions.

§ 8-23. Regulatory fee structure.

§ 8-24. Occupation tax levied; restrictions.

§ 8-25. Paying occupation tax of business with no location in the state.

§ 8-26. Dominant line of business to be identified on business registration.

§ 8-27. Number of businesses considered operating in city.

§ 8-28. Professionals as classified in O.C.G.A. §§ 48-13-9(c)(1)—(18).

§ 8-29. Home occupation.

§ 8-30. Purpose and scope of tax.

§ 8-31. When registration and tax due and payable.

§ 8-32. Allocation of employees of businesses with multiple intra or interstate locations.

§ 8-33. Exemption on grounds that business operated for charitable purpose.

§ 8-34. Evidence of state registration required if applicable; state registration to be displayed.

§ 8-35. Evidence of qualification required if applicable.

§ 8-36. Code enforcement officers and/or the planning director or designee; business inspector.

§ 8-37. Businesses not covered by this article.

§ 8-38. Occupation tax inapplicable where prohibited by law or provided for pursuant to other existing law.

§ 8-39. Occupation taxes levied on business to be transacted during calendar year; filing of returns showing number of employees during preceding calendar year.

§ 8-40. Payment of occupation tax by newly established businesses.

§ 8-41. More than one place of business.

§ 8-42. Returns confidential.

§ 8-43. Inspection of books and records.

§ 8-44. Tax certificate to be revoked for failure to pay tax, file returns, permit inspection of books.

§ 8-45. Effect of failure to comply with article provisions; continuing in business after tax certificate revocation.

§ 8-46. Effect of failure to comply with article provisions; penalties.

§ 8-47. Execution for delinquent occupation tax.

§ 8-48. Amendment, repeal of provision.

§ 8-49. Applications of provisions to prior ordinance.

§ 8-50. Enforcement of provision.

§ 8-51. Provisions to remain in full force and effect until changed by council.

§ 8-52. Requirement of public hearing.

§ 8-53. Option to establish exemption or reduction in occupation tax.

§ 8-54. Conflicts between specific and general provisions.

§ 8-55. Occupation tax certificate not transferable.

§ 8-56. Duty to keep information current.

§ 8-57. Compliance with other ordinances and laws.

§ 8-58. Practitioners of professions and occupations.

§§ 8-59—8-77. Reserved.