§ 18-31. Occupation tax required; occupation tax required for business dealings in the county.

§ 18-32. Definitions.

§ 18-33. Occupation tax levied; restrictions.

§ 18-34. Paying occupation tax of business with no location in the state.

§ 18-35. Registration and occupation tax certificate.

§ 18-36. Number of businesses considered to be operating in the county.

§ 18-37. Professionals as classified in O.C.G.A. § 48-13-9(c)(1)—(18).

§ 18-38. Practitioners exclusively practicing for a government.

§ 18-39. Purpose and scope of tax.

§ 18-40. When tax due and payable; effect of transacting business when tax delinquent.

§ 18-41. Exemption on grounds that business is operated for charitable purpose.

§ 18-42. Evidence of state registration required, if applicable; state registration to be displayed.

§ 18-43. Evidence of qualification required, if applicable.

§ 18-44. Liability of officers and agents; registration required; failure to obtain.

§ 18-45. Penalties for doing business without obtaining annual occupation tax certificate.

§ 18-46. Penalty for violation of article.

§ 18-47. Sheriff; subpoena and arrest powers.

§ 18-48. Businesses not covered by this article.

§ 18-49. Inspections.

§ 18-50. Lien taken for delinquent occupation tax.

§ 18-51. Suspension; revocation.

§ 18-52. Amendment or repeal of article provisions.

§ 18-53. Applications of article provisions to prior ordinance.

§ 18-54. Enforcement of article provisions.

§ 18-55. Article provisions to remain in full force and effect until changed by board of commissioners.

§ 18-56. Option to establish exemption or reduction in occupation tax.

§ 18-57. Conflicts between specific and general article provisions.

§§ 18-58—18-90. Reserved.