Tax inapplicable where prohibited by law or provided for pursuant to other existing law.
Atlanta City Code § 30-81
in effectSec. 30-81. - Tax inapplicable where prohibited by law or provided for pursuant to other existing law.
An occupation tax shall not apply to the gross receipts of any part of a business where such levy is prohibited or exempted by the laws of the state or of the United States.
(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)
Source: City of Atlanta, Code of Ordinances (Charter and Related Laws, General Ordinances, Land Development Code) (Municode Library, library.municode.com)URL: https://library.municode.com/ga/atlanta/codes/code_of_ordinances?nodeId=PTIICOORENOR_CH30BU_ARTIIIOCTA_DIV1GE_S30-81TAINWHPRLAPRPUOTEXLAFetched: 10/28/2026
