---
title: O.C.G.A. § 46-5-101. Annual license fee; exemption of cooperatives from taxation.
collection: code
id: 46-5-101
cite_as: O.C.G.A. § 46-5-101 (2025)
canonical_url: https://georgiacommons.org/code/46-5-101
md_url: https://georgiacommons.org/code/46-5-101.md
text_url: https://georgiacommons.org/code/46-5-101/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t46-(v34)-2025-pdf.pdf?sfvrsn=48adb3c4_0#page=586
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/46-5.md
previous: https://georgiacommons.org/code/46-5-100.md
next: https://georgiacommons.org/code/46-5-102.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: PUBLIC UTILITIES AND PUBLIC TRANSPORTATION / TELEPHONE SERVICE / TELEPHONE SERVICE / RURAL TELEPHONE COOPERATIVES
---

# O.C.G.A. § 46-5-101. Annual license fee; exemption of cooperatives from taxation.

Each cooperative and each foreign corporation doing business in this state pursuant to this part shall pay annually, on or before July 1, to the Secretary of State a fee of $10.00 but shall be exempt from all other excise and income taxes whatsoever.

## History

Ga. L. 1950, p. 192, § 42.