Article IV. OCCUPATION TAXES  


§ 30-91. Definitions.
§ 30-92. Purpose, scope of tax.
§ 30-93. Required.
§ 30-94. Administrative fee; regulatory fee structure.
§ 30-95. Tax levied; restrictions.
§ 30-96. Paying tax of business with no location in state.
§ 30-97. Each line of business to be identified.
§ 30-98. Number of businesses considered to be operating in county.
§ 30-99. Professionals classified in O.C.G.A. § 48-13-9(c)(1)—(18).
§ 30-100. Practitioners exclusively practicing for a government.
§ 30-101. When due and payable; administrative fee; interest; effect of transacting business when tax delinquent; courtesy renewal notice.
§ 30-102. Exemption for bona fide nonprofit organizations; registration.
§ 30-103. Legal compliance required.
§ 30-104. Display of state registration.
§ 30-105. Duty to keep information current.
§ 30-106. Reserved.
§ 30-107. Violations.
§ 30-108. Reserved.
§ 30-109. Businesses not covered.
§ 30-110. When tax not applicable.
§ 30-111. Estimate of number of employees for newly established businesses.
Secs. 30-112, 30-113. - Reserved.
§ 30-114. Inspections of books and records.
§ 30-115. Revocation grounds generally.
§ 30-116. Lien for delinquent tax.
§ 30-117. Amendment, repeal of provision.
§ 30-118. Applications to prior ordinance.
§ 30-119. Enforcement.
§ 30-120. Public hearing required before official action regarding tax.
§ 30-121. Option to establish exemption or reduction in tax.
§ 30-122. Conflicts.
§§ 30-123—30-150. Reserved.