§ 10-25. Levied.

Except as otherwise provided in this article, an occupation tax based upon the number of employees in the state is levied upon businesses and practitioners of professions and occupations with one or more locations or offices within the corporate city limits and, pursuant to O.C.G.A. § 48-13-7, upon out-of-state businesses with no location or office in the city but with employees or agents engaging in substantial efforts to solicit business or serve customers or clients in the state in accordance with the following schedule:

Number of Employees	Fee
1—4	$50.00
5—9	$75.00
10—14	$100.00
15—20	$150.00
Over 20	$200.00

 

(Code 1989, § 11-3; Ord. of 10-2-1995, § 1; Ord. No. 2008-11, § 2, 10-6-2008)