As provided in this article and in accordance with state law, an occupation tax is
hereby levied and assessed on each person engaged in any business, trade, profession
or occupation located within the jurisdiction of the city and on each person whose
business, trade, profession or occupation, is carried on, operated or performed within
the jurisdiction of city; except that no occupation tax, regulatory fee or administrative
fee is levied on any state or local authority or nonprofit organization. In the case
of an out-of-state business with no location in Georgia, which exerts substantial
efforts within the state and city pursuant to O.C.G.A. § 48-13-7, an occupation tax
shall be levied and assessed on such business, trade, profession or occupation.
(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)
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