Columbus, Georgia

AN ORDINANCE

NO.



An ordinance amending Section 19-47 of the Columbus Code so as to impose an

occupation tax for revenue purposes upon attorneys regulated by the Georgia

Supreme Court based upon business transacted during the previous calendar year.



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THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS:



SECTION 1.



Section 19-47 of the Columbus Code is hereby amended by adding a new

subsection (c) to read as follows:



"(c) Notwithstanding any provisions to the contrary contained in this

article, attorneys regulated by the Georgia Supreme Court shall only be

required to pay a fee or tax under this article based upon business conducted

during the prior calendar year. Delinquency in payment by such professionals

shall only attach upon failure to pay the required fee or tax based upon

business conducted during the prior year by April 1 of the year following the

transaction of such business."



SECTION 2.



All ordinances or parts of ordinances in conflict with this ordinance are

hereby repealed.



SECTION 3.



The purpose of this ordinance is to comply with the ruling of the Georgia

Supreme Court which prohibits taxation of attorneys as a precondition to

transacting business.



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Introduced at a regular meeting of the Council of Columbus, Georgia held on the

______ day of ________, 2003 introduced a second time at a regular meeting of

said Council held on the ______ day of ________, 2003 and adopted at said

meeting by the affirmative vote of ________ members of said Council.









Councilor Allen voting ___________________.

Councilor Anthony voting__________________.

Councilor Davis voting____________________.

Councilor Henderson voting________________.

Councilor Hunter voting___________________.

Councilor McDaniel voting_________________.

Councilor Rodgers voting__________________.

Councilor Suber voting____________________.

Councilor Pugh voting_____________________.

Councilor Woodson voting__________________.









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TINY B. WASHINGTON ROBERT S. POYDASHEFF

CLERK MAYOR