City of Atlanta v. Daley

I would follow the reasoning set out in City of Atlanta v. Day, 159 Ga. App. 476 (283 SE2d 692) (1981), which provides: “The applicability of the Act depends not on whether a person is certified or licensed to practice a profession, but on whether he or she is actually practicing the profession by functioning within the parameters defined in its provisions. Even though the appellees could have lawfully practiced public accounting, they were not doing so and thus were not subject to the tax.” (Emphasis in original.) Id. at 479.

The trial court’s carefully drawn order made it clear that: (1) The…