Title 48, Chapter 13, Section 27
( 48-13-27)
(a) The governing authority of any county or municipal corporation
which enacted an ordinance or resolution relating to occupation
taxes or regulatory fees pursuant to the provisions of this article
and other general law effective January 1, 1995, which ordinance or
resolution is in effect on the effective date of this Act, shall
enact an ordinance or resolution in compliance with the provisions
of this article, on or after the effective date of this Act. (b) Subsection (a) of this Code section shall not impair the right
of any county or municipal corporation: (1) To determine the content of such an ordinance or resolution
relating to occupation taxes or regulatory fees, provided that
such ordinance or resolution complies with general law; and (2) To elect not to impose occupation taxes or regulatory fees. |