§ 12-23. Required.

Latest version.

Each person engaged in any business, trade, profession, or occupation in the unincorporated portion of the county, whether with a location in the county, or in the case of an out-of-state business with no location in the state, exerting substantial efforts within the state as set out in O.C.G.A. § 48-13-7, shall pay an occupation tax for said business, trade, profession, or occupation. Such tax and any applicable registration shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in the county. If the taxpayer has no permanent business location in the county, such business tax registration shall be shown to the county marshal or such officer's deputies or to any law enforcement officer of the county upon request.

(Code 2005, § 18-31; Ord. of 4-19-2004, § 2)

                    
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