§ 12-233. Exemptions.

(a)

No occupation tax shall be levied on the following:

(1)

Disabled veterans of any war or armed conflict in which any branch of the armed forces of the United States engaged, whether under United States command or otherwise.

(2)

Blind persons.

(3)

Veterans of peacetime service in the United States armed forces who have a physical disability incurred during the period of such service.

(4)

Those businesses regulated by the Georgia Public Service Commission.

(5)

Those electrical service businesses organized under O.C.G.A tit. 46, ch. 3.

(6)

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

(7)

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

(8)

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

(9)

Motor common or contract carriers governed by O.C.G.A. tit. 46, ch. 7, art. 1.

(10)

In accordance with O.C.G.A. 48-5-355, one or more persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls in carload lots when: (i) the bill of lading for the shipment is taken in the name of an individual; (ii) the freight is paid pro rata by the owners of the goods or merchandise; and (iii) the goods or merchandise is being procured for the individual use of the purchasers and not for sale by them.

(11)

In accordance with O.C.G.A. 48-5-356, the sale or introduction into the county of any agricultural product raised in the state including, but not limited to, swine, cattle, sheep, goats, poultry, and the products of such animals when the sale and introduction are made by the producer of the product and the sale of the product is made within 90 days of the introduction of the product into the county.

(12)

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

(13)

If not otherwise exempt under this chapter, pursuant to O.C.G.A. 48-13-55 any occupation tax for a charitable trust, or for a functionally related business of a charitable trust or any affiliated activity, shall not exceed $200.00 per year.

(14)

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, or instrumentalities of the United States, the state, or a municipality or county of the state.

(15)

Any state or local authority, nonprofit organization, or vendor operating under a contract with a tax-exempt agricultural fair, as that term is defined in O.C.G.A. 2-2-8.

(16)

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

(17)

Any person engaging in casual or isolated activity or commercial transactions, where such activity or transactions involve personal assets and are not an occupation for the individual.

a.

In regard to yard/garage sales, this exemption shall apply to persons or nonprofit organizations conducting such sales at a private residence or at a commercial location with an occupancy permit and with permission of the property owner, not exceeding four events per year.

b.

In regard to the rental of personally owned residences, this exemption shall apply to persons renting a maximum of five residences within the county.

(b)

The exemptions and limitations contained in this article shall not be construed to repeal or otherwise affect in any way any franchise fees, business taxes or other fees or taxes otherwise allowed by law.

(Amd. of 4-20-10(2))