Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 6. MUNICIPAL TAXATION

48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants.

Active

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

The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.

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 1981, § 48-5-354, enacted by Ga. L. 1993, p. 1292, § 4.

Cross references

Regulation of business of transient merchants, T. 43, C. 46. Restriction on power of local governments to charge license fees for wholesale dealers of malt beverages, § 3-5-43.

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-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 788; merge action: carried; file SHA-256 bb15f8d0d693.