Prohibition of Local Income Taxes

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Income Taxes
  5. Local Income Taxes
  6. Prohibition of Local Income Taxes

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On or after May 20, 2010, there shall be no local income taxes whatsoever levied or collected by any political subdivision of this state, and no local income tax returns shall be required.

(Code 1981, §48-7-140, enacted by Ga. L. 2010, p. 156, § 2/HB 984.)

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2010, "On or after May 20, 2010," was substituted for "On or after the effective date of this Code section" at the beginning of this Code section.

RESEARCH REFERENCES

ALR.

- Validity of municipal ordinance imposing income tax or license upon nonresident in taxing jurisdiction (commuter tax), 48 A.L.R.3d 343.

ARTICLE 7 SETOFF DEBT COLLECTION


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