Hartwell |
Code of Ordinances |
Chapter 10. BUSINESS REGULATION AND TAXATION |
Article II. OCCUPATION TAX |
Division 1. GENERALLY |
§ 10-28. Responsibility of taxpayer to notify city of status as practitioner of state-licensed profession.
Latest version.
It shall be the taxpayer's responsibility to inform the city of his claim of entitlement to be treated as a practitioner of a profession under state law where the interpretation of this article in such a manner would entitle such taxpayer to a different application of this article or rules and regulations promulgated by the city clerk.
(Ord. No. 2008-11, § 3, 10-6-2008)