§ 8-35. Occupation tax levied on businesses with no physical locations in state.

(a)

Pursuant to O.C.G.A. § 48-13-7, the occupation taxes levied in this chapter shall be applicable to businesses and practitioners of professions and occupations with no location or office in the state if the business or practitioner:

(1)

Has one or more employees or agents who exert substantial efforts within the corporate limits 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 in the corporate limits.

(b)

For occupation taxes levied under this section based on a percentage of gross receipts, the gross receipts used for calculation of taxes shall include only those gross receipts reasonably attributable to sales or services in the state.

(c)

For occupation taxes levied under this section based on the number of employees of the licensed business, the number of employees shall include only those employees engaged in substantial efforts within the state; and nationwide profitability ratios shall apply only to types of business transacted within this state.

(d)

A businesses and practitioner subject to this section and to local taxation in other counties or cities in this state shall be required to pay occupation tax only to the City in which the largest dollar volume of business is done or service is performed by the individual business or practitioner.

(e)

If a business or practitioner subject to taxation under this section provides to the City proof of payment of a local business or occupation tax in another state which purports to tax the business's or practitioner's sales or services in this state, the business or practitioner shall be exempt from taxation under this section.

(Code 1997, § 4-115(4), (6); Ord. of 12-5-1994; Ord. of 5-4-2009(02), § 1)

State law reference

Similar provision, O.C.G.A. § 48-13-7.