The MAYOR & ALDERMEN OF THE CITY OF SAVANNAH v. Canady

255 Ga. 23 (1985)

334 S.E.2d 693

THE MAYOR & ALDERMEN OF THE CITY OF SAVANNAH

v.

CANADY et al.

42445.

Supreme Court of Georgia.

Decided October 2, 1985.

James B. Blackburn, Miriam D. Lancaster, for appellant.

Adams, Gardner, Ellis & Inglesby, M. Lane Morrison, George L. Lewis, for appellees.

WELTNER, Justice.

In 1984, the City of Savannah imposed a $175 occupational tax on certain professions, including certified public accountants (or CPAs), pursuant to OCGA § 48-13-5. The Savannah Revenue Ordinance applies to persons who "practice" the profession of public accounting.

Canady and others are all CPAs,…