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

(a)

The following businesses are not covered by the provisions of this chapter but may be assessed an occupation tax or other type of tax pursuant to the provisions of other general laws of the state or by act of local law:

(1)

Those businesses regulated by the state public service commission.

(2)

Those electrical service businesses organized pursuant to O.C.G.A. § 48-13-16(a)(2).

(3)

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

(4)

Cooperative marketing associations governed by O.C.G.A. § 2-10-105.

(5)

Insurance companies governed by O.C.G.A. § 33-8-8 et seq.

(6)

Motor common carriers governed by O.C.G.A. § 46-7-15.

(7)

Those businesses governed by O.C.G.A. § 48-5-355 (bulk meat and seed).

(8)

Agricultural products and livestock raised in the state, governed by O.C.G.A. § 48-5-356.

(9)

Disabled veterans and blind persons with proof of exemption under O.C.G.A. § 43-12-1.

(10)

Depository financial institutions governed by O.C.G.A. § 48-6-93.

(11)

Facilities operated by a charitable trust governed by O.C.G.A. § 48-13-55.

(12)

Established churches, religious, charitable, civic, and fraternal organizations chartered or operated as nonprofit organizations and which are not engaged in the daily selling of goods or services to the public in competition with persons taxed by virtue of the provisions of this article.

(13)

Any person engaging in casual or isolated activity and commercial transactions, where such involve personal assets and are not an occupation for the individual.

(b)

The city may require any business claiming not to be covered by the provisions of this chapter to provide specific and detailed evidence showing such noncoverage.

(Prior Code, § 14-18)