§ 14-22. Purpose and scope of tax.

Latest version.

The occupation tax levied in this article 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 occupations covered by the provisions of O.C.G.A. §§ 48-13-5 to 48-13-26. All other applicable businesses and occupations are taxed pursuant to the pertinent general and/or local law and ordinance.

(Code 1998, § 22-32; Ord. of 12-16-1997, § I(22-40))

                    
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