§ 18-35. Payment of fee; separate locations; refunds.

(a)

Following the filing of the application as provided for in section 18-34 of this article, each business or professional practitioner subject to this article shall remit payment in full for all taxes and fees due not later than March 31 of the year in which the application is filed. Each person, firm or corporation operating under various trade names must secure a separate occupation tax certificate for each trade name issued. In addition, a separate occupation tax certificate must be secured for each business location.

(b)

Certificate applicants for trade names and for separate business locations shall pay the nonrefundable administrative fee imposed hereby, in addition to the tax imposed by section 18-33 hereof In the event a business ceases to operate after the issuance of an occupation tax certificate, no refund of the fee or tax shall be granted.

(c)

Except as provided in subsection (b), the refund of the occupation tax levied herein is governed by O.C.G.A. § 48-5-380.

(Res. No. 06-0467, Exh. A, 5-3-06)