General Provisions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. General Provisions

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Section
48-13-1

"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Fee; Examples of Those Which May Be Subject to Fees; Individuals and Entities Not Subject to Fees; General Laws Not Repealed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

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