§ 22-195. Paying occupation tax of business with no location in Georgia.

Latest version.

Registration and assessment of an occupation tax is hereby imposed on those businesses and practitioners of professions with no location or office in the state if the business's largest dollar volume of business in Georgia is in the City of Milledgeville and the business or practitioner: (1) has one or more employees or agents who exert substantial efforts within the jurisdiction of the city for the purpose of soliciting business or serving customers of clients; or (2) owns personal or real property which generates income and which is located within the jurisdiction city.

(Code 1986, § 12-4; Ord. of 12-12-1995)

                    
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