Atlanta |
Code of Ordinances |
Part II. CODE OF ORDINANCES—GENERAL ORDINANCES |
Chapter 30. BUSINESSES |
Article III. OCCUPATION TAX |
Division 4. PROGRAM FOR TAX EXEMPTIONS FOR NEW AND EMERGING TECHNOLOGY BUSINESSES |
§ 30-311. Refunds for fees or taxes paid for prior operations.
Latest version.
Under no circumstance shall any part of this division or this article be construed to authorize refunds for a business entity which has paid any tax or fee prior to the enactment of this division.
( Ord. No. 2015-13(15-O-1078), § 1(Exh. A), 3-11-15 )