Cotton Pickin' Fairs, Inc. v. Town of Gay

Miller, Presiding Judge.

*327 In this appeal, we consider whether OCGA § 48-13-6 (b) authorized the Town of Gay ("The Town") to levy an occupation tax on *161 the exhibitors participating in the Cotton Pickin' Fair ("The Fair"), which is held in the Town. Cotton Pickin' Fairs, Inc. and The 1911 Society, Ltd. appeal from the trial court's order, which determined that their challenge to the occupation tax failed. We conclude that the Town was not authorized to levy an occupation tax on the exhibitors under OCGA § 48-13-6 (b) because the exhibitors do not have a "location or office" in the Town for…