Atlanta |
Code of Ordinances |
Part II. CODE OF ORDINANCES—GENERAL ORDINANCES |
Chapter 30. BUSINESSES |
Article III. OCCUPATION TAX |
Division 2. RETAIL INCENTIVE TAX-EXEMPT ZONES |
§ 30-115. Dominant line of business.
Latest version.
(a)
The business registration of each business operated in the city shall identify the dominant line of business conducted at each location, and subordinate lines when appropriate.
(b)
Where a location includes more than one line or type of operation, such business shall pay its business tax in accordance with the prevailing taxing method and tax rate for the dominant line at each location.
(Ord. No. 1997-48, § 2, 8-25-97)