2016 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 1 - General Provisions
§ 48-13-11. Prohibited criteria or methods in determining amount of occupation tax
In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall not use the following criteria or methods:
(1) Dividing a business into its constituent parts and imposing a separate occupation tax on each part or portion of the business, except that businesses or practitioners with more than one type of activity or product shall be taxed in accordance with Code Section 48-13-12;
(2) The size or square footage of the space occupied by the business or practitioner; or
(3) Any criterion other than those described in Code Section 48-13-10.
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