§ 6-102. Excise taxes.

(a)

Except as otherwise provided by general law, the governing body shall be authorized and empowered to classify businesses and arrange the various businesses, trades, and professions carried on in the city into such classes of subjects for taxation as may be just and proper.

(b)

Except as otherwise provided by general law, the governing body shall have full power and authority to require any person, firm, corporation, or company engaged in, prosecuting, or carrying on, or that may engage in, prosecute, and carry on any trade, business, calling, or profession, to register their names and business, calling, or profession annually and to require such person, company, or association to pay for such registration or license, or both, to engage in, prosecute, or carry on such business, calling, or profession such fee, charge, or tax as the governing body may deem expedient for the safety, benefit, convenience, and advantage of the city. Such tax, registration fee, or license shall be imposed at the discretion of the governing body. The governing body shall also have power and authority to prescribe and collect fees for the issuance of business licenses or executions and for the collection of executions.

(c)

The governing body shall be authorized to impose and collect license fees and taxes on life insurance companies as authorized by an Act of the General Assembly of Georgia approved February 20, 1964 (Ga. L. 1964, p. 122), as now or hereafter amended, and on fire and casualty insurance companies as authorized by an Act of the General Assembly approved April 12, 1968 (Ga. L. 1968, p. 3706), as now or hereafter amended.

(d)

The governing body shall have full and complete power and authority to require every person, firm, or corporation engaged in the business of selling spirituous, vinous, or malt liquors at wholesale to pay excise taxes based on the quantity or value of the commodity sold. Such taxes shall be in addition to any and all other taxes and license fees authorized by law.

(e)

If the corporate limits of the city are extended so as to include therein businesses, professions, and trades located therein which were previously licensed through an examination or otherwise by the governing authority of the annexed area, such licenses shall have the same dignity and standing as if they were in the first place issued by the governing authority of the city; provided, however, that any businesses not located therein must secure a new license from the city; provided, further, that city license renewal fees shall be payable thereby following the calendar year of said extension of the corporate limits. No such license shall have such dignity and standing unless the licensee applies to the city for a certificate of proficiency within six months after approval of the annexation affecting such licensee.

(1996 Ga. L. (Act No. 1019), p. 4469)