§ 10-1. Occupation tax required; occupation tax required for business dealings with the city.  


Latest version.
  • (a)

    For the year 1995 and succeeding years thereafter, each person engaged in any business, trade, profession or occupation in the City of Thomson, Georgia, whether with a location in the City of Thomson, or a location in Georgia with no location in the City of Thomson, or in case of an out-of-state business with no location in Georgia exerting substantial efforts within the state pursuant to O.C.G.A. § 48-13-7, shall pay an occupation tax for said business, trade, profession or occupation; which tax and any applicable certificate shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in the City of Thomson, Georgia. If the taxpayer has no permanent business location in the City of Thomson, Georgia, such business tax certificate shall be shown to the chief of police or any police officer of the City of Thomson, Georgia upon his or their request.

(Ord. No. 482, 12-19-94)