---
title: O.C.G.A. § 36-88-9. Other tax incentives; reporting.
collection: code
id: 36-88-9
cite_as: O.C.G.A. § 36-88-9 (2025)
canonical_url: https://georgiacommons.org/code/36-88-9
md_url: https://georgiacommons.org/code/36-88-9.md
text_url: https://georgiacommons.org/code/36-88-9/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=608
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/36-88-8.md
next: https://georgiacommons.org/code/36-88-10.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. § 36-88-9. Other tax incentives; reporting.

(a) In addition to other incentives, the local governing body or bodies creating an enterprise zone may include in the creating ordinance an exemption or abatement from occupation taxes, regulatory fees, building inspection fees, and other fees that would otherwise have been imposed on a qualifying business. Such governing bodies may grant any of these incentives either when the enterprise is initially created or by subsequent resolution making such incentives applicable to an existing enterprise zone.

(b) Local governments shall report designations of enterprise zones to the department, providing sufficient information to identify at a minimum the geographic boundaries of the zones, the specific fees and taxes to be exempted or abated, and the beginning and end dates of the designation period. The time and manner of reporting shall be determined by the department.

## History

Code 1981, § 36-88-9, enacted by Ga. L. 1997, p. 1481, § 1.