§ 8-34. Occupation tax levied on businesses with physical locations in the City.

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An occupation tax shall be levied upon, and an occupation license tax issued to, those businesses and practitioners of professions and occupations with one or more locations or offices within the corporate limits of the City, persons operating as peddlers within the City, professionals taxable under O.C.G.A. § 48-13-9(c), and upon the applicable out-of-state businesses with no location or office in this state pursuant to O.C.G.A. § 48-13-7, based on the number of employees of the business or practitioner, as follows:

Number of Employees	Annual Tax Rate
1—10	$ 20.00
11—20	40.00
21—30	60.00
31—40	80.00
41—50	100.00
more than 50	200.00

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

                    
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