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Cotton Pickin' Fairs, Inc. et al. v. Town of Gay

Town Could Not Levy Occupation Tax on Exhibitors at Agricultural Fair

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Miller, Presiding Judge.In this appeal, we consider whether OCGA § 48-13-6 (b) authorized the Town of Gay (“The Town”) to levy an occupation tax on the exhibitors participating in the Cotton Pickin’ Fair (“The Fair”), which is held in the Town. Cotton Pickin’ Fairs, Inc. and The 1911 Society, Ltd. appeal from the trial court’s order, which determined that their challenge to the occupation tax failed. We conclude that the Town was not authorized to levy an occupation tax on the exhibitors under OCGA § 48-13-6 (b) because the exhibitors do not have a “location or office” in the Town for purposes of the Fair, and were thus exempted from taxation. See OCGA §§ 48-13-5 (3), 48-13-6 (b). We therefore reverse.   Summary judgment is appropriate when the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that the moving party is entitled to a judgment as a matter of law. We review a trial court’s summary judgment ruling de novo, construing the evidence and all reasonable inferences favorably to the nonmovant.

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