DeKalb County |
Code of Ordinances |
Chapter 15. LICENSES, PERMITS AND MISCELLANEOUS BUSINESS REGULATIONS |
Article II. BUSINESS OCCUPATION TAXES |
§ 15-36. Evidence of state registration required if applicable; county and state registration to be displayed.
(a)
Each person who is licensed by the Secretary of State pursuant to O.C.G.A. tit. 43 shall provide evidence of proper and current state licensure before the county registration may be issued.
(b)
Each person required to obtain a business occupation tax certificate shall post the business occupation tax certificate in a conspicuous public place in the licensee's place of business. Each person who is licensed by the state shall also post the state license in a conspicuous public place in the licensee's place of business.
(c)
Any transient or nonresident person doing business within the county shall carry their occupational tax receipt either upon such person or in any vehicle or other conveyance which is used in such business, and such person shall exhibit it to any authorized enforcement officer of the county when so requested.
( Ord. No. 18-05 , Pt. I, 10-23-18)