§ 2-4-33. Business and occupation tax levied.

(a)

There is hereby levied and assessed a business and occupation tax on all businesses and practitioners of professions and occupations with one (1) or more locations or offices in the unincorporated part of Henry County. Each such location or office shall be subject to separate taxation. The businesses and practitioners excluded from taxation by OCGA Section 48-13-16 shall not be subject to the tax levied herein.

(b)

There is hereby levied and assessed a business and occupation tax on all businesses and practitioners of professions and occupations with no location or office in this state, but which have one (1) or more employees or agents who exert substantial efforts within the unincorporated part of the county for the purpose of soliciting business or serving customers or clients, or which own personal or real property in the unincorporated part of the county which generates income.

(c)

There is hereby levied and assessed a business and occupation tax on all real estate brokers transacting business within the unincorporated portions of Henry County, which tax shall be calculated as provided in OCGA Section 48-13-17 and subsections (a) and (c) of section 2-4-34 of this article.

(d)

The amount of the tax imposed hereby shall be as provided by the schedule contained in Henry County Code section 2-4-34. Taxes shall be levied, assessed, and collected annually.

(e)

Payment of the tax and fee imposed hereby shall be a condition precedent to the conduct of any business, profession, or occupation in the unincorporated part of Henry County by any person, firm, or corporation subject to the tax and fee. The receipt for payment of the tax and fee shall constitute a license to conduct the business, profession, or occupation subject to the tax and fee and shall be displayed in a prominent location, unless the taxpayer pays the tax pursuant to subsection (b) of this Code section, in which event the same shall be displayed upon demand by any county employee authorized to enforce this article.

(f)

This article shall not be construed to violate OCGA Section 48-13-13. All business and occupation taxes levied and assessed pursuant to the provisions of this article shall be levied and assessed consistently with OCGA 48-13-13.

(Ord. No. 95-03, 5-1-95; Ord. No. 96-01, §§ 5—7, 1-16-96)