Each person engaged in any business, trade, profession, or occupation in the city,
whether with a location in the city or in an out-of-state business with no location
in the state such as is described in O.C.G.A. § 48-13-7, shall pay an annual occupation
tax for such business, trade, profession, or occupation; which tax and the applicable
business registration form shall be displayed in a conspicuous location in the place
of business, if the taxpayer has a permanent business location in the city. If the
taxpayer has no permanent business location in the city, such business tax registration
shall be shown to the city manager or city planner or the deputy of either or to any
police officer of the city upon his/her request.
(Prior Code, § 14-1)
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