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2021 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 Office in 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Fee; Examples of Those Which May Be Subject to Fees; Individuals and Entities Not Subject to Fees; General Laws Not Repealed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 Excluded Businesses or Practitioners; Other Laws on Occupation Taxes or Registration Fees of Local Governments Not Repealed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
Cross references.
- Annual occupational license taxes on distillers, brewers, wineries, retail dealers of distilled spirits, beer, wine, or other alcoholic products, §§ 3-4-20, 3-5-20, 3-6-20.
Editor's notes.
- Ga. L. 1995, p. 419, § 2, not codified by the General Assembly, provides if a local government repeals, amends, or revises its ordinance or resolution relating to occupation taxes or regulatory fees during the tax year 1995, such a local government is authorized but not required to allow by ordinance or resolution businesses and practitioners of professions and occupations to pay for the tax year 1995 the lesser of: (1) Taxes and fees computed in accordance with the ordinance or resolution which was in effect on January 1, 1995; or (2) Taxes and fees computed in accordance with the ordinance or resolution which became effective after April 11, 1995, but before January 1, 1996.
JUDICIAL DECISIONS
Editor's notes.
- In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-3, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article.
Reasonableness of occupation tax. - Reasonableness of an occupation tax is not dependent upon the amount of business conducted or on the profit received by a particular individual but is determined by the conditions in the municipality as a whole as justifying the tax upon the business or occupation in question. National Linen Serv. Corp. v. City of Gainesville, 181 Ga. 397, 182 S.E. 610 (1935) (decided under former Code 1933, Ch. 92-3).
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