Article IV. OCCUPATION TAX  


§ 10-71. Occupation tax required for business dealings in the City of Cartersville.
§ 10-72. Construction of terms; definitions.
§ 10-73. Administrative and regulatory fee structure.
§ 10-74. Occupation tax levied.
§ 10-75. Paying occupation tax of business with no location in Georgia.
§ 10-76. Each line of business to be identified on business registration.
§ 10-77. Number of businesses considered to be operating in the city.
§ 10-78. Professionals as classified in O.C.G.A. section 48-13-9(c), paragraphs 1 through 18.
§ 10-79. Practitioners exclusively practicing for a government.
§ 10-80. Purpose and scope of tax.
§ 10-81. When tax due and payable; effect of transacting business when tax delinquent.
§ 10-82. Exemption on grounds that business is operated for charitable purpose.
§ 10-83. Evidence of state registration required if applicable; display required.
§ 10-84. Evidence of qualification required if applicable.
§ 10-85. Liability of officers and agents; registration required; failure to obtain.
§ 10-86. When registration and tax due and payable; delinquency.
§ 10-87. Violation; penalties.
§ 10-88. Businesses not covered by this article.
§ 10-89. When occupation tax due and payable; payment options.
§ 10-90. Payment of occupation tax by newly established businesses.
§ 10-91. More than one place or line of business.
§ 10-92. Returns confidential.
§ 10-93. Inspections of books and records.
§ 10-94. Tax registration to be revoked for failure to pay tax, file returns, permit inspection of books.
§ 10-95. Effect of failure to comply with ordinance provisions; continuing in business after tax registration revocation.
§ 10-96. Lien taken for delinquent occupation tax.
§ 10-97. Provisions—Amendment; repeal.
§ 10-98. Same—Applications to prior ordinances.
§ 10-99. Same—Enforcement.
§ 10-100. Provisions to remain in full force and effect until changed by governing body.
§ 10-101. Requirement of public hearing before tax increase.
§ 10-102. Option to establish exemption or reduction in occupation tax.
§ 10-103. Conflicts between specific and general provisions.
§ 10-104. Severability.
§ 10-105. Repeal of conflicting provisions.
§ 10-106. Conditions of issuance.
§ 10-107. Term of certificate or license; transfer.
§ 10-108. Misrepresentation deemed violation.
§ 10-109. Same—Of indigence or disability.
§ 10-110. Suspension or revocation of license, etc.
§ 10-111. Duty to keep information current.
§ 10-112. Duties for collection; enforcement.
§ 10-113. Administration of article.
§ 10-114. Compliance with other ordinances and laws.
§ 10-115. Insurers.
§ 10-116. Financial institutions.
§ 10-117. Telephone companies.
§ 10-118. Motor vehicles used in a commercial manner.
§§ 10-119—10-125. Reserved.