City of Atlanta v. Day

Pope, Judge.

The sole issue in this case is whether the appellees are engaged in the practice of public accounting within the meaning of Georgia law regulating the practice of that profession. The facts are undisputed. The appellees are employees of Price Waterhouse and Company, a public accounting firm maintaining an office in the City of Atlanta, and are employed as accountants on the firm’s audit staff. The appellees brought this action in response to service upon them by an agent of the City imposing a professional occupation license tax pursuant to specified city ordinances, claiming that…