§ 14-5. Professionals as classified in O.C.G.A. § 48-13-9(c)(1) through (18).  


Latest version.
  • (a)

    Practitioners of professions as described in O.C.G.A. § 48-13-9(c)(1) through (18) shall elect as their entire occupation tax one of the following.

    (b)

    Practitioners of professions and occupations authorized under this section are, but not limited to:

    (1)

    Architects.

    (2)

    Chiropractors.

    (3)

    Civil, mechanical, hydraulic or electrical engineers.

    (4)

    Dentists.

    (5)

    Embalmers.

    (6)

    Funeral directors.

    (7)

    Land surveyors.

    (8)

    Landscape architects.

    (9)

    Lawyers.

    (10)

    Marriage and family therapists, social workers, and professional counselors.

    (11)

    Optometrists.

    (12)

    Osteopaths.

    (13)

    Physicians.

    (14)

    Podiatrists.

    (15)

    Practitioners of physiotherapy.

    (16)

    Psychologists.

    (17)

    Public accountants.

    (18)

    Veterinarians.

(Ord. of 7-1-2012, § 18-5)