The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.
History. Code 1981, § 48-5-354 , enacted by Ga. L. 1993, p. 1292, § 4.
Cross references.
Regulation of business of transient merchants, T. 43, C. 46.
Restriction on power of local governments to charge license fees for wholesale dealers of malt beverages, § 3-5-43 .