Dublin |
Code of Ordinances |
Part II. CODE OF ORDINANCES |
Chapter 21. TAXATION |
Article III. OCCUPATION TAX |
§ 21-50. Paying occupation tax of business with no location in Georgia.
Registration and the assessment of an occupation tax is hereby imposed on those businesses and practitioners of professions with no location or office in the State of Georgia if the business' largest dollar volume of business in Georgia is in the City of Dublin and the business or practitioner:
(1)
Has one (1) or more employees or agents who exert substantial efforts within the jurisdiction of the City of Dublin for the purpose of soliciting business or serving customers or clients; or
(2)
Owns personal or real property which generates income and which is located within the jurisdiction of the City of Dublin.
(Ord. No. 94-9, 11-3-94; Ord. No. 95-12, 10-5-95)