§ 66-169. Business not covered by this article.

The following businesses are not covered by the provisions of this article but may be assessed an occupation tax or other type of tax pursuant to the provisions of other general laws of the state or by local law:

(1)

Those businesses regulated by the state public service commission.

(2)

Those electrical service businesses organized under O.C.G.A. tit. 46, ch. 3, "Georgia Territorial Electric Service Act."

(3)

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

(4)

Cooperative marketing associations governed by O.C.G.A. 2-10-105.

(5)

Insurance companies governed by O.C.G.A. 33-8-1 et seq.

(6)

Motor common carriers governed by O.C.G.A. 46-7-15.

(7)

Those businesses governed by O.C.G.A. 48-5-355, "exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers."

(8)

Agricultural products and livestock raised in the state governed by O.C.G.A. 48-5-356, "exemption from municipal taxation of agricultural products and livestock raised in state."

(9)

Depository financial institutions governed by O.C.G.A. 48-6-93.

(10)

Facilities operated by a charitable trust governed by O.C.G.A. 48-13-55.

(11)

Established churches, religious, charitable, and fraternal organizations chartered or operated for nonprofit purposes and which are not engaged in daily selling of goods or services to the public in competition with persons taxed by virtue of the provisions of this chapter.

(12)

Persons located in the county who are subject to an occupation tax levied by the City of Cleveland or the City of Helen shall not be required to register and pay an occupation tax so long as the business does not maintain a place of business located outside of the City of Cleveland or the City of Helen.

(Ord. No. 2003-23, § 18, 7-1-03)