Limitation on Levy of Employment Taxes by Municipalities; Exception

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. General Provisions
  6. Limitation on Levy of Employment Taxes by Municipalities; Exception

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  1. 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.
  2. 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.

(Code 1933, § 91A-6014, enacted by Ga. L. 1980, p. 1298, § 1; Code 1981, §48-13-8; Code 1981, §48-13-19, as redesignated by Ga. L. 1993, p. 1292, § 7; Ga. L. 1995, p. 419, § 1.)

RESEARCH REFERENCES

ALR.

- Eligibility for relief from federal employment taxes under § 530 of Internal Revenue Code (26 USCA § 3401 note), 149 A.L.R. Fed. 627.


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