STATE STATUTES & CODES
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GEORGIA STATUTES AND CODES
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 counties and municipalities on businesses and practitioners of professions and occupations with no location or office in state; local law or city charter supers
- § 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
- § 48-13-9 - Limitation on authority of local government to impose regulatory fee; examples of businesses or practitioners of professions or occupations which may be subject to fees; individuals and
- § 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
- § 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
- § 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- Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed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 operatio
- § 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 of section; required information; electronic submission of information
- § 48-13-21 - Penalty for failure to pay tax or fee; time; amount; interest and administrative fees
- § 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 specific
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