§ 8-33. Purpose and scope of tax.

The occupation taxes levied in this article are for revenue purposes only and are not for regulatory purposes, nor is the payment of the tax made a condition precedent to the practice of any such profession, trade or calling. The occupation tax only applies to those businesses and occupations that are covered by the provisions of O.C.G.A. §§ 48-13-5 to 48-13-26. All other applicable businesses and occupations are taxed by the City pursuant to separate ordinance or state law. The provisions of this article levying taxes do not apply to insurers subject to the provisions of article II of this chapter but such insurers shall be subject to the enforcement provisions of this article to the extent applicable.

(Code 1997, § 4-115(11); Ord. of 12-5-1994; Ord. of 5-4-2009(02), § 1)