---
title: O.C.G.A. § 36-88-5. Designation of enterprise zones.
collection: code
id: 36-88-5
cite_as: O.C.G.A. § 36-88-5 (2025)
canonical_url: https://georgiacommons.org/code/36-88-5
md_url: https://georgiacommons.org/code/36-88-5.md
text_url: https://georgiacommons.org/code/36-88-5/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t36-ch60-92-(v27a)-2025-pdf.pdf?sfvrsn=1fad51cc_0#page=603
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/36-88.md
previous: https://georgiacommons.org/code/36-88-4.md
next: https://georgiacommons.org/code/36-88-6.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Counties, Municipal Corporations, and Other Governmental Entities / ENTERPRISE ZONES
---

# O.C.G.A. § 36-88-5. Designation of enterprise zones.

A local governing body or bodies may designate one or more geographic areas as enterprise zones. In such enterprise zone, local ad valorem taxes, occupation taxes, license fees, and other local fees and taxes, except local sales and use taxes or any combination thereof, may be exempted or reduced from applying to qualified business and service enterprises in accordance with the provisions of this chapter. A joint resolution by a county and one or more municipalities may provide such exemptions for jointly designated enterprise zones. Any areas designated as an enterprise zone may be redesignated as an enterprise zone after the expiration of its initial term as an enterprise zone if the area continues to meet the criteria for an enterprise zone contained in this chapter.

## History

Code 1981, § 36-88-5, enacted by Ga. L. 1997, p. 1481, § 1.