§ 12-19. Occupation tax required.

§ 12-20. Definitions.

§ 12-21. Administrative and regulatory fee structure; occupation tax structure.

§ 12-22. Occupation tax levied; restrictions.

§ 12-23. Paying occupation tax of business with no location in state.

§ 12-24. Each line of business to be identified on business registration.

§ 12-25. Number of businesses considered operating in city.

§ 12-26. Professionals as classified in O.C.G.A. § 48-13-9(c)(1)—(c)(18).

§ 12-27. Practitioners exclusively practicing for the government.

§ 12-28. Purpose and scope of tax.

§ 12-29. When occupation taxes and regulatory fees due and payable; effect of transacting business when tax or fee delinquent.

§ 12-30. Exemption on grounds that business operated for charitable purpose.

§ 12-31. Evidence of qualification required if applicable.

§ 12-32. Liability of officers and agents; registration required; failure to obtain.

§ 12-33. When registration and tax due and payable; effect of transacting business when tax delinquent.

§ 12-34. Subpoena and arresting powers.

§ 12-35. Businesses not covered by this chapter.

§ 12-36. Exemption from occupation tax.

§ 12-37. Payment of occupation tax and regulatory fee by newly established business.

§ 12-38. Inspections of books and records.

§ 12-39. Revocation of tax registration.

§ 12-40. Failure to comply; continuing in business after tax registration revocation.

§ 12-41. Penalties and interest.

§ 12-42. Executions; lien for occupation taxes and regulatory fees.

§ 12-43. General requirements and restrictions.

§ 12-44. Grounds for suspension or revocation of registration.

§ 12-45. Procedure for revocation or suspension of registration.

§ 12-46. Enforcement of provisions.

§ 12-47. Requirement of public hearing before tax increase.

§ 12-48. Option to establish exemption or reduction in occupation tax.

§ 12-49. Punishment.

§§ 12-50—12-71. Reserved.