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 Chamblee
 Code of Ordinances
 Chapter 22. BUSINESSES
 Article I. OCCUPATION TAX

  § 22-3. Business license required.  

Latest version.

  • (a)

    Except as specifically exempted herein, all persons, firms, companies (including limited liability companies), corporations (including professional corporations) and other business entities, now or hereafter operating a business within the city, are hereby required to register their business or office, obtain an occupation tax certificate for their business or office, and pay the amount now or hereafter fixed as taxes and fees thereon as authorized under the provisions of O.C.G.A. § 48-13-1 et seq., as amended.

    (b)

    Where a person conducts business at more than one fixed location or has multiple business trade names, each trade name shall be considered to be separate for the purpose of the occupation tax, and the gross receipts of each will be returned on a form furnished by the city clerk in accordance with the provisions of this article.

    (c)

    The occupation tax certificate shall serve as a business license. Additional business licenses may be required as established by the city.

    (d)

    The occupation tax certificate shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in the city. It the taxpayer has no permanent business location in the city, such occupation tax receipt shall be shown to the city tax clerk or this officer's deputies or to any police officer of the city, upon request.

    (e)

    Stock or manufacturing companies or other companies, subsidiaries, agencies, district offices, branch offices, corporations or individuals, having either their business proper or their general branch offices located within the city, and either represented by the officers of the company, or any agent, for the purpose of soliciting patronage for the same, or for the transaction of any business pertaining thereto, shall be required to obtain a occupation tax certificate.

    (f)

    All licenses granted under this article shall expire on December 31 of each year. Licensees shall be required to file an application in each ensuing year. The applicant shall be required to comply with all rules and regulations for the granting of licenses.

(Ord. No. 626, pt. I, 12-21-10)