Atlanta |
Code of Ordinances |
Part II. CODE OF ORDINANCES—GENERAL ORDINANCES |
Chapter 30. BUSINESSES |
Article III. OCCUPATION TAX |
Division 1. GENERALLY |
§ 30-51. Definitions. |
§ 30-52. Levy. |
§ 30-53. Purpose and scope of tax. |
§ 30-54. Administration. |
§ 30-55. Violations. |
§ 30-56. Effect of article upon previous ordinance. |
§ 30-57. Duties of chief financial officer. |
§ 30-58. Authority of chief financial officer to make rules and regulations. |
§ 30-59. Compliance investigators. |
§ 30-60. Exceptions to article. |
§ 30-61. Determination of amount. |
§ 30-62. Administrative fee amounts; tax rate structure. |
§ 30-63. Professional occupation tax. |
§ 30-64. Separate businesses. |
§ 30-65. Registration required; renewal; transacting business when registration delinquent. |
§ 30-66. Duration of registration. |
§ 30-67. Fee for registration of business. |
§ 30-68. Dominant line of business. |
§ 30-69. Penalties for failure to register, failure to make timely payment; interest upon unpaid taxes. |
§ 30-70. Reserved. |
§ 30-71. Payment of tax; effect of transacting business when tax delinquent. |
§ 30-72. Casual and isolated activity. |
§ 30-73. Refunds. |
§ 30-74. Change of address. |
§ 30-75. Returns confidential. |
§ 30-76. Certificate to be available for inspection. |
§ 30-77. Paying tax of business with no location in state. |
§ 30-78. Number of businesses considered to be operating in city. |
§ 30-79. Practitioners exclusively practicing for a government. |
§ 30-80. Allocation of gross receipts of business with multiple intrastate or interstate locations. |
§ 30-81. Tax inapplicable where prohibited by law or provided for pursuant to other existing law. |
§ 30-82. Taxes levied on business to be transacted during current calendar year. |
§ 30-83. Overpayment or underpayment of tax. |
§ 30-84. Public hearing before tax increase. |
§ 30-85. Copy of latest state tax return or other appropriate documentation of gross receipts required for tax certificate; locations and records open to inspection; record retention requirements. |
§ 30-86. Appeal of decisions of the chief financial officer; claims for refunds. |
§§ 30-87—30-89. Reserved. |