Cartersville |
Code of Ordinances |
CODE OF ORDINANCES |
Chapter 10. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
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. |