Georgia Code, Title 48, Chapter 13, Article 1 - General Provisions

• § 48-13-1 - "in Towns or Cities" Defined
  Reserved. Repealed by Ga. L. 1999, p. 749, § 1, effective July 1, 1999.
• § 48-13-2 - Prohibition of Export Tax on State Products
  No export tax shall be imposed upon any item manufactured or produced in this state and shipped by the manufacturer or producer for sale...
• § 48-13-3 - Prohibition of Capitation Tax; Exception
  No county, municipality, or district shall levy or collect any capitation tax whatever, except street tax.
• § 48-13-4 - Prohibition of Tax on Activities Involving Air Commerce; Exceptions
  (a) It shall be unlawful for the state or any county, municipality, airport authority, district, or other political subdivision to levy or collect a...
• § 48-13-5 - Definitions
  As used in this article, the term: (1) "Administrative fee" means a component of an occupation tax which approximates the reasonable cost of handling...
• § 48-13-6 - Levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations; Hearing on Tax Increase
  (a) Except as to those businesses and practitioners of professions and occupations excluded by subsection (a) of Code Section 48-13-16 and except as to...
• § 48-13-7 - Levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations With No Location or Office in State; Local Law or City Charter Superseded; Laws Applicable to Levy; Tax Payable to Only One Local Government; Exemption for Payers of Local Occupation Taxes Out of State
  (a) The governing authority of each county is authorized to provide by local ordinance or resolution for the levy, assessment, and collection of occupation...
• § 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
  (a) Except as to those persons excluded by Code Section 43-12-1, the governing authority of each county is authorized but not required to provide...
• § 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Fee; Examples of Those Which May Be Subject to Fees; Individuals and Entities Not Subject to Fees; General Laws Not Repealed
  (a) A local government is authorized to require a business or practitioner of a profession or occupation to pay a regulatory fee only if...
• § 48-13-9.1 - Civil Action; Attorney's Fees
  A civil action to enforce the limitation on regulatory fees set out in Code Section 48-13-9 may be filed after the exhaustion of administrative...
• § 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
  (a) In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall classify all businesses or...
• § 48-13-10.1 - Restriction on Authority of Counties and Municipalities to Impose Business License Fee or Occupational Tax on Wrecker Services
  Repealed by Ga. L. 1993, p. 1292, § 8, effective January 1, 1995.
• § 48-13-11 - Prohibited Criteria or Methods in Determining Amount of Occupation Tax
  In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall not use the following criteria...
• § 48-13-12 - Classification Rules for Businesses or Practitioners With More Than One Type of Service or Product
  For businesses or practitioners with more than one type of service or product, the following classification rules shall apply: (1) Local governments which do...
• § 48-13-13 - Prohibitions on Occupation Tax Levies by Local Governments
  Local governments are not authorized to: (1) Require a business or practitioner to pay more than one occupation tax for each office or location,...
• § 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
  (a) In levying occupation tax upon a business or practitioner with a location or office situated in more than one jurisdiction, including businesses or...
• § 48-13-15 - Confidentiality of Information Provided by Business or Practitioner; Violation; When Disclosure Allowed
  (a) Except as provided in subsection (c) of this Code section, information on gross receipts received by a business or practitioner of an occupation...
• § 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...
• § 48-13-17 - Levy of License, Occupation, or Professional Tax by Counties and Municipalities Upon Real Estate Brokers
  (a) No county or municipal corporation shall levy or collect any fixed amount license, occupation, or professional tax upon real estate brokers, except at...
• § 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
  (a) When otherwise authorized by law to levy occupation taxes on businesses, trades, and professions, a municipality shall be permitted to levy the taxes...
• § 48-13-19 - Limitation on Levy of Employment Taxes by Municipalities; Exception
  (a) Except as may be authorized by general law, no municipality may levy any tax upon an individual for the privilege of working within...
• § 48-13-20 - Time for Payment of Fees and Taxes
  (a) All occupation taxes authorized by this chapter, except as otherwise specifically provided, shall be due and payable annually within 30 days following January...
• § 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
  (a) The provisions of this Code section shall apply only in a municipality or county levying an occupation tax or regulatory fee under this...
• § 48-13-21 - Penalty for Failure to Pay Tax or Fee; Time; Amount; Interest and Administrative Fees
  (a) Should any special, occupation, or sales tax or license fee imposed by this chapter remain due and unpaid for 90 days from the...
• § 48-13-22 - Amount of Tax Due From Businesses Commenced on or After July 1
  When any person commences business on or after July 1 in any year, the business or occupation tax for the remaining portion of the...
• § 48-13-23 - Duty to Post State Licenses in Places of Business by Persons Subject to Any Special or Occupational Tax
  Each person subject to any special or occupation tax who is also licensed by the state shall post the state license in a conspicuous...
• § 48-13-24 - Census Governing Amount of Tax or License Fee to Be Paid
  In any provision of this chapter where population controls the amount of tax or license fee to be paid, the most recent United States...
• § 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
  When a nulla bona entry has been entered by proper authority upon an execution issued by the tax collector or tax commissioner against any...
• § 48-13-26 - Issuance of Executions Against Delinquent Taxpayers; Criminal Liability Unaffected
  In addition to the other remedies available to the state, counties, and municipalities for the collection of special taxes, occupation taxes, and regulatory fees...
• § 48-13-27 - Ordinances and Resolutions to Be in Compliance With Amended Article
  (a) The governing authority of any county or municipal corporation which enacted an ordinance or resolution relating to occupation taxes or regulatory fees pursuant...
• § 48-13-28 - Disposition of Increase in Occupation Tax Revenue; Public Hearings
  In any year when revenue from occupation taxes is greater than revenue from occupation taxes for the preceding year for a local government, the...
• § 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
  (a) Every county and municipality that requires a permit for the installation, replacement, or improvement of heating, ventilation, air-conditioning, plumbing, or electrical equipment or...

Last modified: October 14, 2016