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§ 48-13-7 - Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations with no location or office in state; local law or city charter supers

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O.C.G.A.48-13-7 (2010)48-13-7.Levy of occupation tax by counties and municipalities onbusinesses and practitioners of professions and occupations with nolocation or office in state; local law or city charter superseded; lawsapplicable to levy; tax payable to only one local government; exemptionfor payers of local occupation taxes out of state (a)Thegoverning authority of each county is authorized to provide by localordinance or resolution for the levy, assessment, and collection ofoccupation tax on those businesses and practitioners of professions andoccupations with no location or office in the state in accordance withthis Code section and to provide for the punishment of violation of sucha local ordinance or resolution if the business or practitioner:(1)Hasone or more employees or agents who exert substantial efforts withinthe unincorporated part of the county for the purpose of solicitingbusiness or serving customers or clients; or(2)Owns personal or real property which generates income and which is located in the unincorporated part of the county.(b)Thegoverning authority of each municipal corporation is authorized toprovide by local ordinance or resolution for the levy, assessment, andcollection of occupation tax on those businesses and practitioners ofprofessions and occupations with no location or office in the state inaccordance with this Code section and to provide for the punishment ofviolation of such a local ordinance or resolution if the business orpractitioner:(1)Has one or moreemployees or agents who exert substantial efforts within the corporatelimits for the purpose of soliciting business or serving customers orclients; or(2)Owns personal or real property which generates income and which is located in the corporate limits.(c)This article supersedes any provisions of local law or city charter authorizing such taxes.(d)Localgovernments levying occupation tax according to this Code section shallcomply with Code Sections 48-13-10 through 48-13-13, except that: grossreceipts of a business or practitioner for purposes of this Codesection shall include only those gross receipts reasonably attributableto sales or services in this state; employees shall include only thoseemployees engaged in substantial efforts within this state; andnation-wide profitability ratios shall apply only to types of businesstransacted within this state.(e)Businessesand practitioners subject to this Code section shall be required to payoccupation tax to only one local government in this state, the localgovernment for the municipal corporation or county in which the largestdollar volume of business is done or service is performed by theindividual business or practitioner.(f)Ifa business or practitioner subject to this Code section provides to thelocal government in this state which is authorized to levy occupationtax on such business or practitioner proof of payment of a localbusiness or occupation tax in another state which purports to tax thebusiness's or practitioner's sales or services in this state, thebusiness or practitioner shall be exempt from local occupation tax inthis state.
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  • O.C.G.A. 48-13-7 (2010)
    48-13-7. Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations with no location or office in state; local law or city charter superseded; laws applicable to levy; tax payable to only one local government; exemption for payers of local occupation taxes out of state


    (a) The governing authority of each county is authorized to provide by local ordinance or resolution for the levy, assessment, and collection of occupation tax on those businesses and practitioners of professions and occupations with no location or office in the state in accordance with this Code section and to provide for the punishment of violation of such a local ordinance or resolution if the business or practitioner:

    (1) 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

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

    (b) The governing authority of each municipal corporation is authorized to provide by local ordinance or resolution for the levy, assessment, and collection of occupation tax on those businesses and practitioners of professions and occupations with no location or office in the state in accordance with this Code section and to provide for the punishment of violation of such a local ordinance or resolution if the business or practitioner:

    (1) Has one or more employees or agents who exert substantial efforts within the corporate limits for the purpose of soliciting business or serving customers or clients; or

    (2) Owns personal or real property which generates income and which is located in the corporate limits.

    (c) This article supersedes any provisions of local law or city charter authorizing such taxes.

    (d) Local governments levying occupation tax according to this Code section shall comply with Code Sections 48-13-10 through 48-13-13, except that: gross receipts of a business or practitioner for purposes of this Code section shall include only those gross receipts reasonably attributable to sales or services in this state; employees shall include only those employees engaged in substantial efforts within this state; and nation-wide profitability ratios shall apply only to types of business transacted within this state.

    (e) Businesses and practitioners subject to this Code section shall be required to pay occupation tax to only one local government in this state, 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.

    (f) If a business or practitioner subject to this Code section provides to the local government in this state which is authorized to levy occupation tax on such business or practitioner proof of payment of a local business or occupation tax in another state which purports to tax the business's or practitioner's sales or services in this state, the business or practitioner shall be exempt from local occupation tax in this state.

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