---
title: O.C.G.A. § 48-13-23. Duty to post state licenses in places of business by persons subject to any special or occupational tax.
collection: code
id: 48-13-23
cite_as: O.C.G.A. § 48-13-23 (2025)
canonical_url: https://georgiacommons.org/code/48-13-23
md_url: https://georgiacommons.org/code/48-13-23.md
text_url: https://georgiacommons.org/code/48-13-23/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=177
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/48-13.md
previous: https://georgiacommons.org/code/48-13-22.md
next: https://georgiacommons.org/code/48-13-24.md
index: https://georgiacommons.org/code/index.md
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. § 48-13-23. Duty to post state licenses in places of business by persons subject to any special or occupational tax.

Each person subject to any special or occupation tax who is also licensed by the state shall post the state license in a conspicuous place in the licensee’s place of business and shall keep the license there at all times while the license remains valid.

## History

Ga. L. 1924, p. 183, § 2; Code 1933, § 92-302; Code 1933, § 91A-6006, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, § 48-13-14; Code 1981, § 48-13-23, as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1.