§ 14-1. Occupation tax imposed on businesses in the city subject to applicable regulations and requirements.

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Each person engaged in any business, trade, profession, or occupation in the city, whether with a location in the city or, in the case of an out-of-state business with no location in the state, and falling within the criteria of O.C.G.A. § 48-13-7, shall pay an occupation tax for such business, trade, profession or occupation. Moreover, each person engaged in any business, trade, profession or occupation in the city, who is subject to any applicable regulations and requirements that the county under its police powers has set forth in the articles of this chapter, shall, prior to and during the operation of the business, trade, profession or occupation, comply with all applicable regulations and requirements.

(Ord. of 7-1-2012, § 18-1)

                    
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