§ 86-78. Paying tax of out of state business.

(a)

Registration and assessment of an occupational tax is imposed on those businesses and practitioners of professions with no location or office in the state if the business's largest dollar volume of business in the state is in the city and the business or practitioner:

(1)

Has one 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.

(2)

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

(b)

Businesses and practitioners subject to this section shall be required to pay an occupational tax to only one local government in this state, the local government for the municipal corporation or county in which the largest dollar volume of business is done or service is performed by the individual business or practitioner.

(c)

If a business or practitioner subject to this section provides to the local government in this state which is authorized to levy an occupational tax on such business or practitioner proof of payment of a local business or occupational tax in another state which purports to tax the business's or practitioner's sales or services in this state, the business or practitioner shall be exempt from local occupational tax in this state.

(Ord. of 8-25-2014, § 1(Att.))

State law reference

Levy of occupation tax on business with no location in state, O.C.G.A. § 48-13-7.