§ 12-1. Scope.

(a)

This chapter shall apply to:

(1)

All businesses and practitioners of professions and occupations which have one or more locations or offices within the unincorporated part of the county; and

(2)

To those businesses and practitioners of professions and occupations with no location or office in the state, if the business or practitioner:

a.

Has one or more employees or agents who exert substantial efforts within the unincorporated part of the county for the purpose of soliciting business or serving customers or clients; or

b.

Owns personal or real property which generates income and which is located in the unincorporated part of the county.

(b)

Businesses and practitioners subject to this chapter shall be required to pay occupation tax to only one local government in the state, which shall be the local government for the municipal corporation or county in which the largest dollar volume of business is done or service is performed by the individual business or practitioner.

(c)

If a business or practitioner subject to this chapter provides to the county proof of payment of a local business or occupation tax in another state which purports to tax the business or practitioner's sales or services in the state, the business or practitioner shall be exempt from local occupation tax in the county.

(d)

This chapter shall not apply to those businesses and practitioners of professions and occupations which are excluded from coverage by O.C.G.A. § 48-13-16, which generally includes:

(1)

Businesses and practitioners regulated by the public service commission and the department of public safety;

(2)

Electrical service businesses organized under chapter 3 of title 46; and

(3)

Any farm operation for the production from or on the land of agricultural products (but not including any agribusiness).

(e)

This chapter shall not apply to those businesses and practitioners of professions and occupations which are excluded from coverage by O.C.G.A. § 48-13-16, which generally includes:

(1)

Disabled veterans of any war or armed conflict in which any branch of the United States armed forces was involved, whether under United States command or otherwise;

(2)

Blind persons;

(3)

Veterans of peace-time service in the United States armed forces who have a physical disability which was incurred during that service.

(f)

This chapter shall not apply to those businesses and practitioners of professions and occupations which are excluded from occupation tax as otherwise allowed by the laws of the State of Georgia or the United States.

(g)

The county shall not require the payment of more than one occupational tax for each location that a business or practitioner shall have.

(h)

The following examples of businesses and practitioners of professions or occupations are not subject to this chapter may include, but are expressly not limited to: lawyers; physicians licensed under O.C.G.A. § 43-34-20 et seq.; osteopaths licensed under O.C.G.A. § 43-34-20 et seq.; chiropractors; podiatrists; dentists; optometrists; psychologists; veterinarians; landscape architects, land surveyors; practitioners of physiotherapy; public accountants; embalmers; funeral directors; civil, mechanical, hydraulic, or electrical engineers; architects, marriage and family therapists, social workers and professional counselors; dealers of motor vehicles, as defined in O.C.G.A. § 10-1-622(1); and any other business, profession or occupation for which state licensure or registration is required by state law, unless the state law regulating such business, profession or occupation specifically allows for regulation by local governments.

(Code 1998, § 14-101; Ord. of 11-14-2017(2) )