§ 86-88. Liability of officers and agents; registration required; failure to obtain.

Latest version.

All persons subject to the occupational tax levy pursuant to this article shall be required to obtain the necessary registration for such business as described in this article, and in default thereof the officer or agent soliciting for or representing such persons shall be subject to the same penalty as other persons who fail to obtain a registration. Every person commencing business in the city after January 1 of each year shall likewise obtain the registration provided for in this article before commencing the business; and any person transacting, or offering to transact in the city, any of the kinds of business, trade, profession or occupation without first having so obtained such registration, shall be subject to penalties provided for the violation of this article.

(Ord. of 8-25-2014, § 1(Att.))

State law reference

Time for payment of fees and tax, O.C.G.A. § 48-13-20.

                    
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