Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-50 Paying occupation tax of business with no location in Georgia.

    An occupation tax is hereby imposed on those businesses and  practitioners of professions with  no location or office in the state if the business' largest dollar volume of business in the state is  in  the city and the business or practitioner has one (1) or more employees or agents who exert  substantial efforts within this jurisdiction for the purpose of soliciting business or serving customers or clients.

(Ord. of 12-27-95(3),  I)