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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

48-13-19. Limitation on levy of employment taxes by municipalities; exception.

Active

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

  1. (a)

    Except as may be authorized by general law, no municipality may levy any tax upon an individual for the privilege of working within or being employed within the limits of the municipality.#

  2. (b)

    Nothing contained in this Code section shall be construed to prohibit a municipality, when otherwise authorized, from levying any form of tax being levied by any municipality in this state on January 1, 1980.#

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 1933, § 91A-6014, enacted by Ga. L. 1980, p. 1298, § 1; Code 1981, § 48-13-8; Code 1981, § 48-13-19, as redesignated by Ga. L. 1993, p. 1292, § 7; Ga. L. 1995, p. 419, § 1.

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 173 to 174; merge action: carried; file SHA-256 7933c78e4182.