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

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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 occupation tax for such business, trade, profession, or occupation; which tax and any applicable registration shall be displayed 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 tax registration shall be shown to the sheriff or this officer's deputies upon request.

(Ord. No. 96-02, § 1, 12-18-1995)

                    
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