General Motors “GM” appeals from an order from the Superior Court of DeKalb County, which denied GM a refund of taxes that it paid to the City of Doraville in connection with the City’s occupation tax, and which further found that Doraville’s occupation tax was constitutional. On appeal, GM contends that the trial court erred in finding that Doraville’s occupation tax did not violate the Commerce Clause of the U.S. Constitution, and in finding that the occupation tax did not violate Georgia law. For the reasons that follow, we affirm. The record reveals that GM owns and operates a manufacturing facility in the City of Doraville and ships products for sale both inside and outside of Doraville and the state of Georgia. Doraville imposes an occupation tax upon businesses with one or more locations in Doraville and upon out-of-state businesses with no location or office in Georgia that “have one or more employees or agents who exert substantial efforts within the municipal corporate limits for the purpose of soliciting business or serving customers or clients; or . . . own personal or real property which generates income and which is located in the municipal corporate limits.” See OCGA § 48-13-7 b and City of Doraville Code of Ordinances Chapter 6, § § 6-601 and 6-603 A. The occupation tax for a business with a location or office in Doraville is “based upon gross receipts . . . and the number of employees of the business.”1 Doraville Code Chapter 6, § 6-601. However, “gross receipts” specifically “shall not include . . . proceeds from sales to customers outside the state.” Doraville Code Chapter 6, § 6-601 B v. Similarly, for businesses that do not have a location in Georgia, “occupation taxes are limited to the gross receipts and the number of employees in the taxing jurisdiction.” Doraville Code Chapter 6, § 6-603 G. Thus, for businesses with a location in Doraville, and for businesses without a location in Doraville, only gross receipts from in state sales and business employees within the taxing jurisdiction are considered for purposes of calculating the occupation tax.
In 2001, 2002, and 2003, Doraville assessed its occupation tax against GM, and GM paid its occupation taxes for those years. However, GM paid these taxes under protest, and filed refund claims with Doraville for 2001, 2002, and 2003. After GM received no response from Doraville regarding its refund claims, GM filed an action under OCGA § 48-5-3802 in DeKalb County Superior Court, seeking a refund of the occupation taxes it paid to Doraville for the tax years 2001, 2002, and 2003. Following a bench trial, the Superior Court of DeKalb County entered a Final Order and Judgment in favor of Doraville, denying GM a tax refund and finding that Doraville’s occupation tax was constitutional.
