§ 86-90. Businesses not covered by this article.

The following businesses are not covered by the provisions of this article but may be assessed an occupational tax or other type of tax pursuant to the provisions of other general laws of the state or by local law:

(1)

Those businesses regulated by the state public service commission.

(2)

Those electrical service businesses organized under O.C.G.A. tit. 46, ch. 3 (O.C.G.A. § 46-3-1).

(3)

Any farm operation for the production from or on the land of agricultural products, but not including agribusiness.

(4)

Cooperative marketing associations governed by O.C.G.A. § 2-10-80 et seq.

(5)

Insurance companies governed by O.C.G.A. § 33-8-8 et seq.

(6)

Motor common carriers governed by O.C.G.A. § 46-7-15.

(7)

Those businesses governed by O.C.G.A. § 48-5-355. (Businesses that purchase carload lots of guano, meats, meal, flour, bran, cottonseed or cottonseed meal and hulls.)

(8)

Agricultural products and livestock raised in the state governed by O.C.G.A. § 48-5-356.

(9)

Depository financial institutions governed by O.C.G.A. § 48-6-93.

(10)

Facilities operated by a charitable trust governed by O.C.G.A. § 48-13-55.

(Ord. of 8-25-2014, § 1(Att.))

State law reference

Excluded businesses, O.C.G.A. § 48-13-16.