§ 54-126. Proration of fee.

Latest version.

When any person or business commences business on or after July 1 in any year, the occupation tax authorized hereby is levied at the customary rate on the gross receipts of the business or practitioner form the commencement of the business, but the attendant administrative fee shall not be reduced.

(Ord. No. 2005-12-02, § 1(ch. 11, art. 1, § 13), 12-1-2005)

State law reference

Proration of fee authorized, O.C.G.A. § 48-13-22.

                    
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