§ 46-106. Option to establish exemption or reduction in occupational tax.

Latest version.

The council may by subsequent ordinance or resolution provide for an exemption or reduction in occupational tax or a credit against occupation tax owed to one or more types of businesses or practitioners of occupations or professions as part of a plan for economic development or attracting or encouraging or maintaining selected types of businesses or practitioners of selected occupations or professions. Such exemptions or reductions in occupational tax shall not be arbitrary or capricious and the reasons shall be set forth.

(Ord. No. 0-24-94, § 16-40, 11-21-94; Ord. No. 0-31-95, 9-18-95)

State law reference

O.C.G.A. § 48-13-10(f).

                    
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