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2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 1 - General Provisions
- § 48-13-1. "In towns or cities" defined
- § 48-13-2. Prohibition of export tax on state products
- § 48-13-3. Prohibition of capitation tax; exception
- § 48-13-4. Prohibition of tax on activities involving air commerce; exceptions
- § 48-13-5. Definitions
- § 48-13-6. Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations; hearing on tax increase
- § 48-13-7. Levy of occupation tax by localities on businesses and practitioners of professions and occupations with no location or officein state; superseding of local law; laws applicable to levy; tax payable to only one local government; exemption
- § 48-13-8. Imposition of regulatory fees by counties and municipalities on businesses and practitioners of professions and occupations; classification based on location within or without corporate limits prohibited
- § 48-13-9. Limitation on authority of local government to impose regulatory fee; examples of those which may be subject to fees; individuals and entities not subject to fees; general laws not repealed
- § 48-13-9.1. Civil action; attorney's fees
- § 48-13-10. Determining amount of occupation tax; criteria for classification of businesses and practitioners; administrative fee; exemptions or reduction in fees for economic development; election of tax by practitioner
- § 48-13-10.1. Restriction on authority of counties and municipalities to impose business license fee or occupational tax on wrecker services
- § 48-13-11. Prohibited criteria or methods in determining amount of occupation tax
- § 48-13-12. Classification rules for businesses or practitioners with more than one type of service or product
- § 48-13-13. Prohibitions on occupation tax levies by local governments
- § 48-13-14. Levy on business or practitioner with location or office in more than one jurisdiction; methods of allocating gross receipts;information provided by business or practitioner; limits on levies by local governments using criteria for taxation
- § 48-13-15. Confidentiality of information provided by business or practitioner; violation; when disclosure allowed
- § 48-13-16. Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed
- § 48-13-17. Levy of license, occupation, or professional tax by counties and municipalities upon real estate brokers
- § 48-13-18. Levy by municipalities of occupation taxes on licensed businesses, trades, and professions; limitation; prohibition of municipal licensing or taxation of businesses, trades, or operations operating registered vehicles
- § 48-13-19. Limitation on levy of employment taxes by municipalities; exception
- § 48-13-20. Time for payment of fees and taxes
- § 48-13-20.1. Localities levying occupation tax or regulatory fee to collect certain information from taxpayers; applicability; required information; electronic submission of information; establishment of website or electronic portal; promulgation of rules and regulations
- § 48-13-21. Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service
- § 48-13-22. Amount of tax due from businesses commenced on or after July 1
- § 48-13-23. Duty to post state licenses in places of business by persons subject to any special or occupational tax
- § 48-13-24. Census governing amount of tax or license fee to be paid
- § 48-13-25. Effect of entry of nulla bona on right of defaulting taxpayer to collect fees for services rendered after entry; effect of taxpayer's payment in full of delinquent tax, on such right
- § 48-13-26. Issuance of executions against delinquent taxpayers; criminal liability unaffected
- § 48-13-27. Ordinances and resolutions to be in compliance with amended article
- § 48-13-28. Disposition of increase in occupation tax revenue; public hearings
- § 48-13-29. Compliance by counties and municipalities with provisions; electronic or mail application process; payment of fees; establishment of system of permitting not required; plans or specifications by mail
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