2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 1 - General Provisions
§ 48-13-16. Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed
(a) The following businesses or practitioners shall be excluded from occupation tax, registration fees, or regulatory fees under the provisions of this article but shall be subject to taxation and regulation as otherwise provided by general law and municipal charters:
(1) Those businesses regulated by the Public Service Commission and the Department of Public Safety;
(2) Those electrical service businesses organized under Chapter 3 of Title 46; and
(3) Any farm operation for the production from or on the land of agricultural products, but not including any agribusiness.
(b) This article shall not be construed to repeal other provisions of general law relating to local governments' occupation tax, registration fees, or regulatory fees for businesses or practitioners of professions or occupations.
Code 1981, § 48-13-16, enacted by Ga. L. 1993, p. 1292, § 7; Ga. L. 1994, p. 366, § 2; Ga. L. 1995, p. 419, § 1; Ga. L. 2012, p. 580, § 24/HB 865; Ga. L. 2013, p. 141, § 48/HB 79.
