§ 86-91. Inapplicable tax.

Latest version.

An occupational tax shall not apply to the gross receipts of any part of a business where such levy is prohibited or exempted by state laws or of the United States.

(Ord. of 8-25-2014, § 1(Att.))

State law reference

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

                    
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