§ 2-4-32. Definitions.  


Latest version.
  • As used in this article, the terms, "administrative fee," "gross receipts," "location or office," "occupation tax," "practitioners of professions and occupations," and "regulatory fees" shall have the meanings provided by OCGA Section 48-13-5.

(Ord. No. 95-03, 5-1-95; Ord. No. 96-01, § 4, 1-16-96)