---
title: O.C.G.A. § 46-5-31. Rates and charges; surcharge not includable in gross receipts subject to franchise tax.
collection: code
id: 46-5-31
cite_as: O.C.G.A. § 46-5-31 (2025)
canonical_url: https://georgiacommons.org/code/46-5-31
md_url: https://georgiacommons.org/code/46-5-31.md
text_url: https://georgiacommons.org/code/46-5-31/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=550
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/46-5-30.md
next: https://georgiacommons.org/code/46-5-40.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 / TELEPHONE SYSTEM FOR THE PHYSICALLY IMPAIRED
---

# O.C.G.A. § 46-5-31. Rates and charges; surcharge not includable in gross receipts subject to franchise tax.

(a) Long-distance and all other applicable rates and charges, including the surcharge required by this part, shall apply to the users of the dual party relay system in the same manner as all other telephone subscribers, but no additional charges may be imposed for the use of the relay system. Local exchange telephone companies shall be compensated for any collection, inquiry, or other administrative services provided by said companies in conjunction with the operation of the dual party relay system.

(b) The surcharge created by this part and collected by the local exchange telephone companies is not includable in gross receipts subject to franchise tax allowed pursuant to Code Section 36-34-2 or subject to the sales and use taxes levied under Chapter 8 of Title 48.

## History

Code 1981, § 46-5-31, enacted by Ga. L. 1990, p. 1118, § 2.