Americus |
Code of Ordinances |
Chapter 46. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article IV. OCCUPATION AND PROFESSIONS TAX; REGULATORY FEES |
§ 46-102. Practitioners exclusively practicing for a government.
Latest version.
Any practitioner whose office is maintained by and who is employed in practice exclusively by the United States, the state, a municipality or county of the state, instrumentalities of the United States, the state, or a municipality or county of the state shall not be required to obtain a license or pay an occupation tax.
(Code 1986, § 14-14; Ord. No. O-95-12-41, 12-21-1995)
State law reference
Exemptions generally, O.C.G.A. § 48-13-13.