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2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144)
Article 1 - GENERAL PROVISIONS (§§ 48-13-1 — 48-13-29)
- Section 48-13-1 - [Repealed] "In towns or cities" defined
- Section 48-13-2 - Prohibition of export tax on state products
- Section 48-13-3 - Prohibition of capitation tax; exception
- Section 48-13-4 - Prohibition of tax on activities involving air commerce; exceptions
- Section 48-13-5 - Definitions
- Section 48-13-6 - Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations; hearing on tax increase
- Section 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
- Section 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
- Section 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fee; examples of those which may be subject to fees; individuals and entities not subject to fees; general laws not repealed
- Section 48-13-9.1 - Civil action; attorney's fees
- Section 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
- Section 48-13-10.1 - [Repealed] Restriction on authority of counties and municipalities to impose business license fee or occupational tax on wrecker services
- Section 48-13-11 - Prohibited criteria or methods in determining amount of occupation tax
- Section 48-13-12 - Classification rules for businesses or practitioners with more than one type of service or product
- Section 48-13-13 - Prohibitions on occupation tax levies by local governments
- Section 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
- Section 48-13-15 - Confidentiality of information provided by business or practitioner; violation; when disclosure allowed
- Section 48-13-16 - Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed
- Section 48-13-17 - Levy of license, occupation, or professional tax by counties and municipalities upon real estate brokers
- Section 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
- Section 48-13-19 - Limitation on levy of employment taxes by municipalities; exception
- Section 48-13-20 - Time for payment of fees and taxes
- Section 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
- Section 48-13-21 - Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service
- Section 48-13-22 - Amount of tax due from businesses commenced on or after July 1
- Section 48-13-23 - Duty to post state licenses in places of business by persons subject to any special or occupational tax
- Section 48-13-24 - Census governing amount of tax or license fee to be paid
- Section 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
- Section 48-13-26 - Issuance of executions against delinquent taxpayers; criminal liability unaffected
- Section 48-13-27 - Ordinances and resolutions to be in compliance with amended article
- Section 48-13-28 - Disposition of increase in occupation tax revenue; public hearings
- Section 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
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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