---
title: O.C.G.A. § 48-13-12. Classification rules for businesses or practitioners with more than one type of service or product.
collection: code
id: 48-13-12
cite_as: O.C.G.A. § 48-13-12 (2025)
canonical_url: https://georgiacommons.org/code/48-13-12
md_url: https://georgiacommons.org/code/48-13-12.md
text_url: https://georgiacommons.org/code/48-13-12/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=167
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / GENERAL PROVISIONS
---

# O.C.G.A. § 48-13-12. Classification rules for businesses or practitioners with more than one type of service or product.

For businesses or practitioners with more than one type of service or product, the following classification rules shall apply:

(1) Local governments which do not use the criterion described in paragraph (3) of subsection (a) of Code Section 48-13-10 shall classify the business or practitioner for occupation tax purposes according to the dominant service or product, unless such local governments use only the criterion described in paragraph (4) of subsection (a) of Code Section 48-13-10; and

(2) Local governments which use the criterion described in paragraph (3) of subsection (a) of Code Section 48-13-10 shall set out in their local ordinances or resolutions for occupation taxes whether the local government will:

(A) Classify the entire gross receipts by dominant service or product; or

(B) Apportion the gross receipts by category of service or product in proportion to the gross receipts generated by each service or product, taxing each portion of the gross receipts according to the profitability ratio for that particular type of business and adding the tax for all portions to arrive at the total occupation tax.

## History

Code 1981, § 48-13-12, 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 48-13-12 as present Code Section 48-13-21.