Cartersville |
Code of Ordinances |
CODE OF ORDINANCES |
Chapter 10. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article IV. OCCUPATION TAX |
§ 10-112. Duties for collection; enforcement.
(a)
The administrator or clerk shall administer, issue, collect fees, levy and enforce the occupational tax license for the following businesses as provided by ordinance:
(1)
Electric companies;
(2)
Financial institutions;
(3)
Hotels and motels;
(4)
Inns, bed and breakfast;
(5)
Insurers;
(6)
Natural gas companies;
(7)
Telephone companies;
(8)
Travel trailer or recreational vehicle parks.
(b)
Additionally, all hotels, motels, travel trailers and recreational vehicle parks are subject to the occupational tax as provided in section 10-74 herein.
(Ord. No. 43-94, 10-27-94; Ord. No. 49-95, 12-6-95)