§ 30-60. Exceptions to article.

(a)

Generally. The following businesses are not covered by the provisions of this article, but may be assessed an occupation 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 et seq.).

(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. § 2-10-105.

(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, meals, 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.

(11)

Sales of alcoholic beverages.

(b)

Exemption for state and local authorities and nonprofit organizations. Pursuant to O.C.G.A. § 48-13-13(5), no occupation tax, regulatory fee or administrative fee is levied on any state or local authority or nonprofit organization as defined in this article.

(c)

Performance. The fee per performance held in a theater, stadium, room, open space or any other place shall be as follows:

Spectator Capacity	Fee per Performance
0 to 500	$35.00
500 to 2,500	100.00
2,500 to 7,500	200.00
7,500 to 15,000	350.00
Over 15,000	500.00

 

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)