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

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, licensed in Georgia, working for public accounting firms in Savannah, Georgia. Each is listed in the telephone directory yellow pages as a certified public accountant; each uses firm letterhead stationery; and each is authorized to contact directly clients of the firm with respect to…