---
title: O.C.G.A. § 48-7-140. Prohibition of local income taxes.
collection: code
id: 48-7-140
cite_as: O.C.G.A. § 48-7-140 (2025)
canonical_url: https://georgiacommons.org/code/48-7-140
md_url: https://georgiacommons.org/code/48-7-140.md
text_url: https://georgiacommons.org/code/48-7-140/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=617
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/48-7.md
previous: https://georgiacommons.org/code/48-7-129.md
next: https://georgiacommons.org/code/48-7-160.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 / INCOME TAXES / LOCAL INCOME TAXES
---

# O.C.G.A. § 48-7-140. Prohibition of local income taxes.

On or after May 20, 2010, there shall be no local income taxes whatsoever levied or collected by any political subdivision of this state, and no local income tax returns shall be required.

## History

Code 1981, § 48-7-140, enacted by Ga. L. 2010, p. 156, § 2/HB 984.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2010, “On or after May 20, 2010,” was substituted for “On or after the effective date of this Code section” at the beginning of this Code section.