183 Ga. 238 | Ga. | 1936
On January 1, 1936, there was an ordinance in force in the City of Atlanta for the purpose of levying an occupation tax, which placed a tax on collection agencies of $100 per year, payable quarterly. The City of Atlanta and Biley
Hnder the Code, § 84-2011, as amended by the veterans-licenses act of March 15, 1935 (Ga; L. 1935, p. 163), any disabled veteran of the late world war (and certain other wars), with a disability greater than ten per cent., and who is a resident of this State, may conduct a business of the character of that referred to above, in any town, city, or county of this State, without the payment of an occupation or business-license tax. By the general tax act of March 28, 1935 (Ga. L. 1935, pp. 11-72), section 2, paragraph 6, an occupation tax is levied upon collecting agencies; but in section 22, relating to exemptions, it is provided, among other things, that "No person shall be exempt from any tax imposed who has more than one employee to assist in conducting such business.”
Judgment affirmed.