Chapter 10. OCCUPATION TAX ORDINANCE  


§ 10-1. Occupation tax required; occupation tax required for business dealings with the city.
§ 10-2. Construction of terms; definitions.
§ 10-3. Regulatory fee structure.
§ 10-4. Occupation tax levied; restrictions.
§ 10-5. Paying occupation tax of business with no location in Georgia.
§ 10-6. Each line of business to be identified on business registration.
§ 10-7. The number of businesses considered operating in Thomson.
§ 10-8. Professionals as classified in O.C.G.A. § 48-13-9(c), paragraphs (1) through (18).
§ 10-9. Practitioners exclusively practicing for the government.
§ 10-10. Purpose and scope of tax.
§ 10-11. When tax due and payable, effect of transacting business when tax delinquent.
§ 10-12. Exemption on grounds that business operated for charitable purpose.
§ 10-13. Evidence of state registration required if applicable; state registration to be displayed.
§ 10-14. Evidence of qualification required if applicable.
§ 10-15. Liability of officers and agents; registration required; failure to obtain.
§ 10-16. When registration and tax due and payable; effect of transacting business when tax delinquent.
§ 10-17. Penalty of chapter violation.
§ 10-18. Businesses not covered by this chapter.
§ 10-19. When occupation tax due and payable.
§ 10-20. Payment of occupation tax by newly established businesses.
§ 10-21. More than one place or line of business.
§ 10-22. Amendment, repeal of provisions.
§ 10-23. Provisions to remain in full force and effect until changed by council.
§ 10-24. Requirement of public hearing before tax increase.
§ 10-25. Conflicts between specific and general provisions.
§ 10-26. Severability.
§ 10-27. Repeal of conflicting provisions.
§ 10-28. Effective date.