Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-46 Occupation tax required; occupation tax required for business dealings in the city.

    For the year 1996 and succeeding years thereafter, each person engaged in any business, trade,  profession or occupation in the city, whether with a location in Thomasville or in the case of an  out-of-state business with no location in Georgia exerting substantial efforts within the state  pursuant to O.C.G.A.  48-13-7, shall pay an occupation tax for such business, trade, profession or occupation; which tax and any applicable receipt shall be displayed in a conspicuous place in  the place of business, if the taxpayer has a permanent business location in Thomasville, Georgia. If the taxpayer has no permanent business location in Thomasville, Georgia, such business tax receipt  shall be shown to the city marshal or this officer's deputies or to any police officer of such  Thomasville, Georgia, upon request.

(Ord. of 12-27-95(3),  I)