§ 12-27. Paying occupation tax of business with no location in the state.

Latest version.

Registration and assessment of an occupation tax are hereby imposed on those businesses and practitioners of professions with no location or office in the state if the business's largest dollar volume of business in the state is in the unincorporated portion of the county and the business or practitioner:
(1)

Has one or more employees or agents who exert substantial efforts within the county 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 within the unincorporated portion of the county.

(Code 2005, § 18-35; Ord. of 4-19-2004, § 6)

                    
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