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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Article 1. GENERAL PROVISIONS

48-13-11. Prohibited criteria or methods in determining amount of occupation tax.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall not use the following criteria or methods:

  2. (1)

    Dividing a business into its constituent parts and imposing a separate occupation tax on each part or portion of the business, except that businesses or practitioners with more than one type of activity or product shall be taxed in accordance with Code Section 48-13-12;#

  3. (2)

    The size or square footage of the space occupied by the business or practitioner; or#

  4. (3)

    Any criterion other than those described in Code Section 48-13-10.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-13-11, enacted by Ga. L. 1993, p. 1292, § 7; Ga. L. 1995, p. 419, § 1.

Editor's notes

Ga. L. 1993, p. 1292, § 9, effective January 1, 1995, renumbered former Code Section 48-13-11 as present Code Section 48-13-20.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, pages 166 to 167; merge action: carried; file SHA-256 7933c78e4182.