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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 48-13-19 - Limitation on levy of employment taxes by municipalities; exception
Universal Citation:
GA Code § 48-13-19 (2023)
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- (a) Except as may be authorized by general law, no municipality may levy any tax upon an individual for the privilege of working within or being employed within the limits of the municipality.
- (b) Nothing contained in this Code section shall be construed to prohibit a municipality, when otherwise authorized, from levying any form of tax being levied by any municipality in this state on January 1, 1980.
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