The occupation tax levied herein 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 which are covered by the provisions of O.C.G.A. §§ 48-13-5
to 48-13-26. All other applicable businesses and occupations are taxed by the local
government pursuant to pertinent general state and local laws and ordinances. The
payment of any tax levied herein shall not constitute a grant or authorization to
engage in a business, profession, or trade; nor shall any such payment constitute
a waiver of any regulation, ordinance, or rule that otherwise might apply. Except
as provided for herein, the tax or fees so levied shall be in addition to any other
tax or charge as may be imposed.
(Ord. of 7-1-2012, § 18-15)
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