§ 14-42. When tax due and payable; payment options.

The amount of occupation tax shall be payable to the city, at the office of the city clerk, on January 1 of each year and delinquent if not paid on or before March 31 of each year; however, the taxpayer may have the following option as to payment of such tax: If the entire amount of the occupation tax is paid on or before January 20, the taxpayer shall be entitled to a three percent discount of the amount of tax so paid, allowable at the time for such payment. No discount shall be allowed for any payment made after January 20.

(Code 1998, § 22-52; Ord. of 12-16-1997, § I(22-52))

State law reference

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