§ 8-5. Businesses not within scope of article.

(a)

The following businesses are not covered by the provisions of this chapter but may be assessed an occupation tax or other type of tax pursuant to the provisions of state law or local ordinance:

(1)

Any practitioner whose office is maintained by and who is employed in practice exclusively by the United States, the state, a municipality or county of the state, or instrumentality of the United States, the state, or a municipality or county of the state;

(2)

Those businesses regulated by the Georgia Public Service Commission;

(3)

Those electrical service businesses organized under O.C.G.A. § 46-3-1 et seq.;

(4)

Any farm operation for the production from or on the land of agricultural products, but not including any agribusiness;

(5)

Non-profit, agricultural product cooperative marketing associations pursuant to O.C.G.A. § 2-10-105;

(6)

Insurance companies governed by O.C.G.A. § 33-8-8 et seq.;

(7)

Motor common carriers pursuant to O.C.G.A. § 46-7-15;

(8)

Persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal or hulls in carload lots for distribution among the purchasers for use and not sale pursuant to O.C.G.A. § 48-5-355;

(9)

Persons selling or introducing into the City agricultural products or livestock, including animal products, raised in this state, pursuant to O.C.G.A. § 48-5-356, when the sale and introduction are made by the producer of the product and the sale is made within 90 days of the introduction of the product into the City;

(10)

Disabled veterans and blind persons with proof of exemption under O.C.G.A. § 48-12-1;

(11)

Depository institutions pursuant to O.C.G.A. § 48-6-93;

(12)

Facilities operated by a charitable trust governed by O.C.G.A. § 48-13-55;

(13)

The sale of alcoholic beverages governed by O.C.G.A. § 3-3-1 et seq.;

(14)

Any business where the levy of such occupation tax is prohibited by the state or federal law.

(b)

The exemptions and limitations contained in this chapter shall not be construed to repeal or otherwise affect in any way any franchise fees, business taxes or other fees or taxes otherwise allowed by law.

(Code 1997, § 4-115(20); Ord. of 12-5-1994; Ord. of 5-4-2009(02), § 1)

State law reference

Exempt businesses and practitioners, O.C.G.A. § 48-13-16.