§ 18-37. Exemptions.

(a)

Generally. No occupation tax shall be levied on the following:

(1)

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 instrumentality of the United States, the state, or a municipality or county of the state;

(2)

Those businesses regulated by the state public service commission;

(3)

Those electrical service businesses organized under Chapter 3 of Title 46 of the Official Code of Georgia;

(4)

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

(5)

Nonprofit, agricultural product cooperative marketing associations pursuant to O.C.G.A. § 2-10-105;

(6)

Motor common carriers pursuant to O.C.G.A. § 48-5-355;

(7)

Persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal or hulls in carload lots for distribution among the purchasers for use and not for sale pursuant to O.C.G.A. § 48-5-355;

(8)

Pursuant to O.C.G.A. § 48-5-356 for persons selling or introducing into the city agricultural products or livestock, including animal products, raised in this state when the sale and introduction are made by the producer of the product and the same is made within 90 days of the introduction of the product into the city;

(9)

Depository institutions pursuant to O.C.G.A. § 48-6-93; or

(10)

Any business where the levy of such occupation tax is prohibited by the laws of the state or the United States.

(b)

Affect on franchises, fees or other taxes. 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.

(Prior Code, § 14-7)