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 Riverdale
 Code of Ordinances
 Chapter 68. TAXATION
 Article II. OCCUPATION TAXES AND REGULATORY FEES

  § 68-32. Exempt businesses.  

Latest version.

  • (a)

    The following businesses or practitioners shall be excluded from occupation tax, administrative fee and regulatory fee under the provisions of this article but shall be subject to taxation and regulation as otherwise provided by general law and the City Charter:

    (1)

    Those businesses regulated by the state public service commission;

    (2)

    Those electrical service businesses organized under Chapter 3 of Title 46; and

    (3)

    Any farm operation for the production from or on the land of agricultural products, but not including any agribusiness.

    (b)

    The following classes of persons may peddle, conduct business or practice the professions and semiprofessions in the city without paying an occupation tax, administrative fee or regulatory fee for the privilege of so doing, provided such person receives a certificate of exemption issued by the commissioner of veterans service and has filled out the paperwork required by the city:

    (1)

    Any disabled veteran of any war or armed conflict in which any branch of the armed forces of the United States engaged, whether under United States command or otherwise;

    (2)

    Any blind person; or

    (3)

    Any veteran of peace-time service in the United States armed forces who has a physical disability incurred during the period of such service.

    (c)

    The following classes of persons shall be excluded from occupation tax, administrative fee and regulatory fee under the provisions of this article:

    (1)

    Any state or local authority;

    (2)

    Any nonprofit organization if at least 80 percent of the entire proceeds from such business are devoted to nonprofit purposes; or

    (3)

    Any vendor operating under a contract with a tax-exempt agricultural fair, as that term is defined in O.C.G.A. § 2-2-8.

    (d)

    The following persons shall be excluded from occupation tax and administration fees under the provisions of this article but may still be subject to a regulatory fee;

    (1)

    Any person whose office is maintained by and who is employed in practice exclusively by the United States, the State or a city or county of the state, or instrumentalities of the United States, the state or a city or county of the state.

(Ord. No. 19-2006, § 1, 10-9-06)

State law reference

Similar provisions, O.C.G.A. §§ 48-13-16, 43-12-1, 43-13-13.