Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-54 Purpose and scope of tax.

    The occupation tax levied herein is for revenue purposes only and is not for regulatory purposes, nor is the payment of the tax made a condition precedent to the practice of any such profession,  trade or calling. The occupation tax only applies to those businesses and professions which are  covered by the provisions of O.C.G.A.   48-13-5 to 48-13-26. All other applicable businesses and occupations are taxed by the local government pursuant to the pertinent general and/or local law and ordinance.

(Ord. of 12-27-95(3),  I)