§ 68-39. Liability of officers and agents; license required; failure to obtain.

Latest version.

Except for practitioners of professions and occupations, all persons subject to the occupation tax and/or regulatory fee provided in this article shall be required to pay the tax and/or fee for the business prescribed in this article, and in default thereof the officer or agent soliciting for or representing such persons shall be subject to the same penalty as other persons who fail to pay the tax. In the case of practitioners of professions and occupations, failure to pay the tax as hereinabove required shall subject said offender to the penalties provided in O.C.G.A. § 48-13-21.

(Ord. No. 19-2006, § 1, 10-9-06)

                    
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