Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-60 Businesses not covered by this article.

    The following businesses are not covered by the provisions of this article but may be assessed an occupation tax or other type of tax pursuant to the provisions of other general laws of the state or by local law:

    (1)    Those businesses regulated by the state public service commission;

    (2)    Those electrical service businesses under O.C.G.A. Title 46, Chapter 3.

    (3)    Any farm operation for the production from or on the land of agricultural products, but not including agribusinesses.

    (4)    Cooperative marketing associations  governed by O.C.G.A.  2-10-105.

    (5)    Insurance companies governed by O.C.G.A.   33-8-8 et seq.

    (6)    Motor common carriers governed  by O.C.G.A.   46-7-15.

    (7)    Those businesses governed by O.C.G.A.   48-5-355. (Businesses that purchase carload  lots of guano, meats, meal, flour, bran, cottonseed or cottonseed meal and hulls.)

    (8)    Agricultural products and livestock raised in the state governed by O.C.G.A.  48-5-356.

    (9)    Depository financial institutions governed by O.C.G.A.   48-6-93.

    (10)    Facilities operated by a charitable  trust governed by O.C.G.A.  48-13-55.

(Ord. of 12-27-95(3),  I)