---
title: O.C.G.A. § 48-13-140. Definitions.
collection: code
id: 48-13-140
cite_as: O.C.G.A. § 48-13-140 (2025)
canonical_url: https://georgiacommons.org/code/48-13-140
md_url: https://georgiacommons.org/code/48-13-140.md
text_url: https://georgiacommons.org/code/48-13-140/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=278
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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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 / EXCISE TAX ON FOR-HIRE GROUND TRANSPORTATION
extraction_warnings:
  - dehyphenation_unverified:infrastruc-ture
---

# O.C.G.A. § 48-13-140. Definitions.

As used in this article, the term:

(1) “For-hire ground transport service provider” means a limousine carrier, ride share network service, taxi service, and transportation referral service as such terms are defined in Code Section 40-1-190.

(2) “For-hire ground transport trip” means any request for a journey by passenger vehicle as such term is defined in Code Section 40-8-76.1 provided by a for-hire ground transport service provider for which an individual is charged a fee, whether such journey was completed or not.

(3) “Shared for-hire ground transport trip” means any for-hire ground transport trip in which an individual has been matched with another individual by a for-hire ground transport service provider for purposes of such journey.

(4) “Transit” means regular, continuing shared-ride or shared-use surface transportation services that are made available by or funded by a public entity or quasi-public entity and are open to the general public or open to a segment of the general public defined by age, disability, or low income. Such term includes services or systems operated by or under contract with the state, a state agency or authority, a local government, a community improvement district, or any other similar entity of this state and all accompanying infrastructure and services necessary to provide access to these modes of transportation. Such term excludes charter or sightseeing services; school bus services; courtesy shuttle and intrafacility or terminal services; limousine carriers; and ride share network services, transportation referral services, and taxi services as such terms are defined in Chapter 1 of Title 40 and which are not paid for by a public entity.

(5) “Transit projects” means a capital project to establish, enhance, maintain, or improve transit.

(6) “Transit provider” means the Department of Transportation, the Atlanta-region Transit Link “ATL” Authority, or a system providing transit or a jurisdiction operating such a system that receives federal transit formula funding.

## History

Code 1981, § 48-13-140, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.