§ 10-82. Tax execution imposed for failure to pay the occupation tax.

(a)

An attorney required to pay the occupation tax, and who fails to do so in the manner provided by this article, shall be liable to have the tax and any penalties and interest collected by the issuance of execution by the city clerk, ex officio marshal or deputy pursuant to O.C.G.A. § 48-13-26. Further proceedings concerning the execution procedure employed in the enforcement of this section shall be as provided by state law.

(b)

Notwithstanding any language to the contrary in this section or any other section of this article:

(1)

Attorneys shall be subject only to the penalties and sanctions set forth in this division;

(2)

The failure of an attorney to pay an occupational tax or to file with the city any return or other document which an individual, business or practitioner generally may be required to file in connection with the levy, assessment, collection and administration of the occupation tax shall not be cause for the suspension of the right to practice law in the city;

(3)

An attorney shall not be summoned to appear before the municipal court for the failure to pay any tax levied by this article;

(4)

The use of tax executions and the reporting of any alleged misrepresentations as set forth in this section shall be the sole mechanism for enforcement of the occupation tax levied against attorneys; and

(5)

The entry of a nulla bona shall not be cause for the suspension of an attorney's right to collect fees or charges for services rendered.

(Ord. No. 2008-11, § 6(11-27), 10-6-2008)