§ 10-88. Businesses not covered by this article.

The following persons or businesses are not covered by the provisions of this article, but may be assessed an occupation tax or other type of tax pursuant to the provisions of other general laws of the state or by local law. The following persons or businesses are exempted from the tax imposed by this article:

(1)

The fee schedule shall provide that there shall be no charge for the issuance of a business license to nonprofit social, charitable, religious or fraternal organizations for the purpose of operating fairs, circuses or carnivals for periods of time not to exceed one (1) week.

(2)

Individual farmers who raise, grow or cultivate edible food from the soil of the state; provided, however, that farm, milk or other farmer cooperatives are not exempted when they engage in selling goods and/or services to the public in competition with persons taxed by virtue of this article.

(3)

Established churches, religious, charitable and fraternal organizations chartered or operated for nonprofit purposes and which are not engaged in daily selling of goods or services to the public in competition with persons taxed by virtue of the provisions of this article.

(4)

Persons exempted from taxation by virtue of the Constitution or any statute of the United States or State of Georgia. Those persons shall possess and display at their places of business a certificate of exemption that may be obtained from the administrator by application on a form provided by the same. The applicant for exemption shall clearly state the provision of this article or other provision of law under which the applicant claims exemption. The certificate shall contain sufficient facts for the administrator or clerk to determine whether the applicant is entitled to the exemption. The certificate of exemption shall remain valid and the business need not reapply for an annual certificate of exemption as long as the conditions entitling the business to the exemption remain the same. The application for the certificate of exemption shall be made under oath. The certificate of exemption shall not exempt any business from complying with the duty to register.

(5)

Any person exempted from the requirement of paying a business license tax by any ordinance heretofore or hereafter passed by the mayor and city council.

(6)

Any person engaging in casual or isolated activities and commercial transactions, where such involve personal assets and are not the principal occupation of the individual.

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