§ 10-5. Paying occupation tax of business with no location in Georgia.  


Latest version.
  • Registration and assessment of an occupation tax on those businesses and practitioners of professions with no location or office in the state of Georgia if the business's largest dollar volume of business in Georgia is in Thomson and the business or practitioner:

    (1)

    Has one or more employees or agents who exert substantial efforts within the jurisdiction of Thomson for the purpose of soliciting business or serving clients; or

    (2)

    Owns personal or real property which generates income and which is located within the jurisdiction of Thomson.

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