---
title: O.C.G.A. § 43-40-23. Applicability of county or municipal license, occupational, or professional taxes.
collection: code
id: 43-40-23
cite_as: O.C.G.A. § 43-40-23 (2025)
canonical_url: https://georgiacommons.org/code/43-40-23
md_url: https://georgiacommons.org/code/43-40-23.md
text_url: https://georgiacommons.org/code/43-40-23/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t43-ch33-51-(v30a)-2021-pdf.pdf?sfvrsn=638c2417_0#page=464
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/43-40.md
previous: https://georgiacommons.org/code/43-40-22.1.md
next: https://georgiacommons.org/code/43-40-24.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROFESSIONS AND BUSINESSES / REAL ESTATE BROKERS AND SALESPERSONS
---

# O.C.G.A. § 43-40-23. Applicability of county or municipal license, occupational, or professional taxes.

No county or municipal corporation shall levy or collect any fixed amount license, occupational, or professional tax upon real estate brokers, except as provided for in Code Section 48-13-17.

## History

Code 1981, § 43-40-23, enacted by Ga. L. 1993, p. 1292, § 2.