§ 12-350. Scope and levy.

(a)

It is the intent of the city that the tax imposed in this section is for revenue purposes only. The city expressly acknowledges that it cannot regulate the practice of law, and no portion of this article shall be construed in such a manner as to constitute the regulation of the practice of law. The city further expressly recognizes that the regulation of the practice of law is the exclusive province of the state supreme court and its authorized representatives. Further, it is not the intent of this section to impose any precondition upon the practice of law. In keeping with these principles, and pursuant to O.C.G.A. § 48-13-6 et seq., all persons, including professional corporations, engaged in the practice of law in the city are hereby required to pay the amount now or hereafter fixed as the occupation tax thereon.

(b)

Persons practicing law in the city but not maintaining an office in the city.

(1)

The provisions of this article shall apply to those persons practicing law with no location or office in the city if the person:

a.

Has one (1) or more employees or agents who exert substantial efforts within the city for the purpose of soliciting business or serving clients; or

b.

Owns personal or real property which generates income related to the practice of law and which is located in the city.

(2)

In no event shall a person practicing law subject to this subsection be required to pay an occupation tax to more than one (1) local government in the state and then only to the local government in which the largest dollar volume of business is done or service is performed by the person.

(3)

If a person subject to this subsection provides to the business registration division proof of payment of a local business or occupation tax in another state, or county or municipality of this state which purports to tax the practitioner's services in this state, the practitioner shall be exempt for the levy of any occupational tax under this section.

(Ord. No. 2017-010 , § 1, 5-1-17)