§ 10-71. Occupation tax required for business dealings in the City of Cartersville.
Latest version.
For the year 1995 and succeeding years thereafter, each person engaged in any business,
trade, profession, or occupation in the City of Cartersville, Georgia, whether with
a location in the City of Cartersville or in the case of an out-of-state business
with no location in Georgia exerting substantial efforts within the state pursuant
to O.C.G.A. § 48-13-7, shall pay an occupation tax for said 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 City of Cartersville, Georgia. If the taxpayer has no permanent business location
in the City of Cartersville, Georgia, such business tax registration shall be shown
to the director or city clerk or their respective deputies and/or representatives
or to any police officer of said City of Cartersville, Georgia, upon request.
