§ 54-101. Definitions.

§ 54-102. Purpose and scope of tax.

§ 54-103. Enforcement of article provisions.

§ 54-104. Penalty for violation of article.

§ 54-105. Required.

§ 54-106. Exemptions generally.

§ 54-107. Exemption on grounds that business is a nonprofit organization.

§ 54-108. Effect of other existing laws.

§ 54-109. Administrative and regulatory fee structure.

§ 54-110. Levy of tax; structure; restrictions.

§ 54-111. Business with no location in state; exemption for tax paid in the state.

§ 54-112. Lines of business to be identified on business registration.

§ 54-113. Number of businesses considered to be operating in city.

§ 54-114. Professionals as classified in O.C.G.A. § 48-13-9(c)(1) through (18).

§ 54-115. Practitioners exclusively practicing for a government.

§ 54-116. Date tax and registration due and payable; effect of transacting business when tax and registration delinquent.

§ 54-117. Date tax and registration due and payable; effect of transacting business when tax and registration delinquent.

§ 54-118. Date occupation tax due and payable.

§ 54-119. Casual and isolated activity.

§ 54-120. Evidence of state registration required, if applicable; display.

§ 54-121. Evidence of qualification required, if applicable.

§ 54-122. Liability of officers and agents; registration required; failure to obtain.

§ 54-123. Payment of occupation tax by newly established businesses.

§ 54-124. More than one place or line of business.

§ 54-125. Required information.

§ 54-126. Inspection of books and records.

§ 54-127. Returns confidential.

§ 54-128. Revocation for failure to comply with article.

§ 54-129. Effect of failure to comply; continuing in business after revocation.

§ 54-130. Lien taken for delinquent occupation tax.

§ 54-131. Amendment; repeal of provision.

§ 54-132. Applications of provisions to prior ordinance.

§ 54-133. Provisions to remain in full force and effect until changed.

§ 54-134. Public hearing before adoption, amendment, repeal of ordinance; when revenues derived from occupation tax increases.

§ 54-135. Option to establish exemption or reduction in or credit against tax.

§ 54-136. Conflicts between specific and general provisions.

§§ 54-137—54-170. Reserved.