---
title: O.C.G.A. § 48-13-27. Ordinances and resolutions to be in compliance with amended article.
collection: code
id: 48-13-27
cite_as: O.C.G.A. § 48-13-27 (2025)
canonical_url: https://georgiacommons.org/code/48-13-27
md_url: https://georgiacommons.org/code/48-13-27.md
text_url: https://georgiacommons.org/code/48-13-27/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=179
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/48-13-26.md
next: https://georgiacommons.org/code/48-13-28.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. § 48-13-27. Ordinances and resolutions to be in compliance with amended article.

(a) The governing authority of any county or municipal corporation which enacted an ordinance or resolution relating to occupation taxes or regulatory fees pursuant to the provisions of this article and other general law effective January 1, 1995, which ordinance or resolution is in effect on April 11, 1995, shall enact an ordinance or resolution in compliance with the provisions of this article, on or after April 11, 1995.

(b) Subsection (a) of this Code section shall not impair the right of any county or municipal corporation:

(1) To determine the content of such an ordinance or resolution relating to occupation taxes or regulatory fees, provided that such ordinance or resolution complies with general law; and

(2) To elect not to impose occupation taxes or regulatory fees.

## History

Code 1981, § 48-13-27, enacted by Ga. L. 1995, p. 419, § 1; Ga. L. 2002, p. 415, § 48.