No municipality shall levy any tax or license fee or shall require the payment of any fee or tax upon the sale or introduction into the municipality of any agricultural product raised in this state including, but not limited to, swine, cattle, sheep, goats, poultry, and the products of such animals when the sale and introduction are made by the producer of the product and the sale of the product is made within 90 days of the introduction of the product into the municipality. The exemptions provided in this Code section shall be in addition to all other exemptions from taxation and licensing provided by law for any such product.
(Ga. L. 1957, p. 607, § 1; Code 1933, § 91A-1507, enacted by Ga. L. 1978, p. 309, § 2.)
Cross references.- Dealers in agricultural products, T. 2, C. 9.
Livestock dealers, T. 4, C. 6.
OPINIONS OF THE ATTORNEY GENERAL
State Farmers' Market.
- Businesses or vendors operating strictly within the State Farmers' Market are not subject to any business license fee by the City of Forest Park. 1988 Op. Att'y Gen. No. 88-8.
Vendors or businesses operating out of the State Farmers' Market in Forest Park who solicit orders and make deliveries within the City of Forest Park could conceivably be required to obtain a business license from the City of Forest Park provided the vendors or businesses were not exempt under O.C.G.A. § 48-5-356. 1988 Op. Att'y Gen. No. 88-8.
Businesses or vendors operating out of the State Farmers' Market in Forest Park who solicit orders and subsequently make deliveries in municipalities other than the City of Forest Park would be exempt from any municipal license fee provided that the businesses or vendors do not fall outside the exceptions created in O.C.G.A. §§ 48-5-354 and48-5-356. 1988 Op. Att'y Gen. No. 88-8.
Determination of validity of tax.- Validity of a municipal tax upon the business of chicken raising must be determined from a study of the ordinance in question, considered in the light of restrictions upon municipal taxation of agricultural products. 1970 Op. Att'y Gen. No. U70-90.
As long as an egg producer comes within the conditions of this statute a municipality would be without authority to impose any tax upon such a producer. 1963-65 Op. Att'y Gen. p. 63.
Exemption of farm products stored by the federal government.- As farm products within the hands of the producer, within the year next after their production, and all property within the scope of federal ownership are exempt from taxation, farm products owned by the producer and stored by the federal government are not within the classification of properties taxable by a municipal corporation. 1963-65 Op. Att'y Gen. p. 238.