§ 10-75. Paying occupation tax of business with no location in Georgia.

Registration and assessment of an occupation tax is hereby imposed on those businesses and practitioners of professions with no location or office in the State of Georgia if the business's largest dollar volume of business in Georgia is in the city and the business or practitioner:

(1)

Has one (1) or more employees or agents who exert substantial efforts within the jurisdiction of the city for the purpose of soliciting business or serving customers or clients; or

(2)

Owns personal or real property which generates income and which is located within the jurisdiction of the city.

(Ord. No. 43-94, 10-27-94; Ord. No. 49-95, 12-6-95)