§ 30-93. Required.

Latest version.

Each person engaged in any business, trade, profession, or occupation in the county, whether with a location in the county or in the case of an out-of-state business with no location in the state exerting substantial efforts within the state pursuant to O.C.G.A. § 48-13-7, shall pay an annual occupation tax for such business, trade, profession, or occupation. Upon payment of the tax and compliance with this article, an occupation tax certificate, also known as a business license, shall be issued. The taxpayer shall display it; in a conspicuous place in the place of business, if the taxpayer has a permanent business location in the county. If the taxpayer has no permanent business location in the county, such business license shall be shown to the community development director, other designee of the county, or to any law enforcement officer of the county upon request.

(Res. No. 18-32, § 1(Exh. A), 7-10-2018)

                    
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