§ 30-90. Effective date; repeal of prior levy; levy;

(a)

For all years including and after the calendar year 2004, Division 1A shall apply to the occupation tax imposed on attorneys engaged in the practice of law in the jurisdiction of the city. Where any part of this article is in conflict with the language of this division, the more specific language of this division shall control.

(b)

The occupation tax levied by section 30-52 is hereby repealed only as it is applied to the professional classification set forth in section 30-63(a)(1) ("Lawyers") and replaced by the occupation tax imposed under this Division 1A. The repeal set forth in this sub-section shall not act to repeal the general levy of section 30-52, on any other occupations, businesses, trades and professions and the general levy authorized therein, except as it is applied to the professional classification set forth in section 30-63(a)(1) ("Lawyers"), is specifically preserved and not repealed.

(c)

As of the effective date of this ordinance, an occupation tax is imposed on the professional classification set forth in section 30-63(a)(1) ("Lawyers") for income earned within the jurisdiction of the city.

(d)

Any attorney who paid an occupation tax for any previous year under the levy imposed by section 30-52, and who is legally entitled to a refund under the terms of O.C.G.A. § 48-5-380, may at his or her option instruct the business tax division to apply that refund to the tax imposed by this Division 1A.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2005-17, § 2, 3-15-05)