§ 44-32. Occupation tax levied; limitations.

(a)

An occupation tax is levied upon businesses and practitioners of professions and occupations with locations or offices within the corporate limits of the county and pursuant to O.C.G.A. § 48-13-6, in the amount of $150.00 per year or any part of a year.

(b)

Georgetown-Quitman County, Georgia shall not require the payment of more than one occupation tax for each location of a business or practitioner.

(c)

A business or practitioner which is subject to an occupation tax by another local government and claiming an exemption from or limitation to the occupation tax imposed by this article shall submit documentation as to current payment of the occupation tax to the other local government and the basis of such tax.

(1)

If a business or practitioner with no location or office in Georgia provides to the county 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, then the business or practitioner shall be exempt from this occupation tax.

(2)

A business or practitioner with no location or office in Georgia shall only be required to pay occupation tax to the local government in Georgia where the largest dollar volume of business is done or service is performed by such business or practitioner. This limitation shall only apply when the business or practitioner has provided to the Georgetown-Quitman County, Georgia satisfactory proof of as to the applicability of this subsection.

(d)

Real estate brokers shall be subject to occupation tax pursuant to this article only if they maintain a principal or branch office in Georgetown-Quitman County, Georgia.

(Ord. No. 03-07, § B, 9-11-07; Amend. of 1-3-18)