§ 46-77. Businesses not covered by this article; businesses subject to a separate license fee.

(a)

The following businesses are not covered by the provisions of this article but may be assessed an occupational tax or other type of tax pursuant to the provisions of other general laws of the State of Georgia or by city ordinance:

(1)

Those businesses regulated by the Georgia Public Service Commission.

(2)

Those electrical service businesses organized under O.C.G.A. tit. 46, ch. 3.

(3)

Any farm operation for the production from or on the land of agricultural products, but not including agribusiness.

(4)

Cooperative marketing associations governed by O.C.G.A. § 2-10-105.

(5)

Motor common carriers governed by O.C.G.A. § 46-7-15.

(6)

Those businesses governed by O.C.G.A. § 48-5-355.

(7)

Agricultural products and livestock raised in the State of Georgia governed by O.C.G.A. § 48-5-356.

(8)

Depository financial institutions governed by O.C.G.A. § 48-6-93.

(9)

Facilities operated by a charitable trust governed by O.C.G.A. § 48-13-55.

(10)

Alcoholic beverages.

(b)

The following businesses are subject to a separate license fee:

(1)

Insurance companies shall be charged an annual license fee in the amount of $75.00 in accordance with O.C.G.A. § 33-8-8. No other fee or tax shall be charged to insurance companies pursuant to this article.

(Ord. No. 0-24-94, § 16-20, 11-21-94; Ord. No. 0-35-01, § 1, 12-20-01; Ord. No. 0-7-02, § 1, 3-21-02)