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 Thomson
 Code of Ordinances
 Chapter 10. OCCUPATION TAX ORDINANCE

  § 10-18. Businesses not covered by this chapter.  

Latest version.

  • The following businesses are not covered by the provisions of this chapter but may be assessed an occupation tax or other type of tax pursuant to the provisions of other general laws of the State of Georgia or by act of local law.

    (1)

    Those businesses regulated by the Georgia Public Service Commission.

    (2)

    Those electrical service businesses organized under Chapter 3 of Title 46 of the Official Code of Georgia Annotated.

    (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)

    Insurance companies governed by O.C.G.A. § 33-8-8, et seq.

    (6)

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

    (7)

    Those businesses governed by O.C.G.A. § 48-5-355. (Businesses that purchase carload lots of guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls.)

    (8)

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

    (9)

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

    (10)

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

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