§ 44-35. Exemptions.

(a)

No occupation tax shall be levied on the following:

(1)

Any practitioner whose office is maintained by, and who is employed in practice exclusively by the United States, the state, a municipality or county of the state, or instrumentality of the United States, the state, or a municipality or county of the state;

(2)

Those businesses regulated by the Georgia Public Service Commission;

(3)

Those electrical service businesses organized under O.C.G.A. ch. 3 or O.C.G.A. tit. 46;

(4)

Any farm operation for production from or on the land of agricultural products, but not including any agribusiness:

(5)

Nonprofit, agricultural product cooperative marketing associations pursuant to O.C.G.A. § 2-10-105;

(6)

Motor common carriers pursuant to O.C.G.A. § 46-7-15

(7)

Persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal or hulls in carload lots for distribution among the purchasers for use and not sale pursuant to O.C.G.A. § 48-5-355;

(8)

Depository institutions pursuant to O.C.G.A. § 48-6-94; or

(9)

Any business where the levy of such occupation tax is prohibited by the laws of the state or the United States.

(b)

The exemptions and limitations contained in this article shall not be construed to repeal or otherwise affect in any way any franchise fees, business taxes or other fees or taxes (alcoholic beverage retailers, etc.) otherwise allowed by law.

(Ord. No. 03-07, § E, 9-11-07)