§ 14-33. When tax due and payable; effect of transacting business when tax delinquent.

(a)

Each occupation tax shall be for a calendar year unless otherwise specifically provided. The registration and occupation tax shall be payable January 1 of each year and shall, if not paid by March 31 of each year, be subject to penalties for delinquency as prescribed in this article. On any new profession, trade or calling begun in the city, the registration and tax shall be delinquent if not obtained immediately upon beginning business. A penalty equal to ten percent of the amount of tax payable shall be imposed upon tax payments made after March 31 in the case of businesses in operation on January 1, and upon any tax payment for a new profession, trade or calling begun in the city if such tax payment is not made immediately upon beginning business. The tax registration provided in this article shall be issued by the city clerk; and if any person whose duty it is to obtain a registration shall, after the registration or occupation tax becomes delinquent, transact or offer to transact in the city any of the kinds of profession, trade or calling subject to this article without having first obtained the registration, such offender shall be guilty of an offense; provided, however, that no criminal penalties contemplated by this section shall be imposed on any person, partnership, corporation or other entity licensed by the state pursuant to O.C.G.A. § 43-1-1 et seq., O.C.G.A. § 14-7-2(2) or O.C.G.A. § 14-10-2(2).

(b)

In addition to the remedies set forth in subsection (a) of this section, the police may proceed to collect the tax in the same manner as provided by law for tax executions.

(Code 1998, § 22-43; Ord. of 12-16-1997, § I(22-41))

State law reference

Due date and late payment date, O.C.G.A. §§ 48-13-20, 48-13-21.