§ 46-75. Purpose and scope of tax.

(a)

The occupational tax levied herein is for revenue purposes only and is not for regulatory purposes. The occupational tax only applies to those businesses and occupations which are covered by the provisions of O.C.G.A. §§ 48-13-5—48-13-26. All other applicable businesses and occupations are taxed by the city pursuant to the pertinent city ordinances, as provided by state law.

(b)

The city shall not impose any occupation tax, regulatory fee, or administrative fee on any state or local authority or nonprofit organization.

(Ord. No. 0-24-94, § 16-10, 11-21-94; Ord. No. 0-31-95, 9-18-95)