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us-ga/statute/48/chapter-13/article-1 — General Provisions · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-13
General Provisions
32 sections
48-13-1
[Reserved] “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 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.
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.
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fee; examples of those which may be subject to fees; individuals and entities not subject to fees; general laws not repealed.
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 of tax by practitioner.
48-13-10.1
[Repealed] Restriction on authority of counties and municipalities to impose business license fee or occupational tax on wrecker services.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 levies by local governments using criteria for taxation.
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 operations operating registered vehicles.
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; required information; electronic submission of information; establishment of website or electronic portal; promulgation of rules and regulations.
48-13-21
Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service.
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 specifications by mail.
