Georgia Commons

Title 48. REVENUE AND TAXATION

Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES

113 sections · 48-13-1 to 48-13-144

Article 1. GENERAL PROVISIONS

  1. 48-13-1“In towns or cities” defined.Reserved
  2. 48-13-2Prohibition of export tax on state products.
  3. 48-13-3Prohibition of capitation tax; exception.
  4. 48-13-4Prohibition of tax on activities involving air commerce; exceptions.
  5. 48-13-5Definitions.
  6. 48-13-6Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations; hearing on tax increase.
  7. 48-13-7Levy of occupation tax by localities on persons with no location or office in state; superseding of local law; tax payable to only one local government; exemption.
  8. 48-13-8Imposition of regulatory fees by counties and municipalities on businesses and practitioners of professions and occupations; classification based on location within or without corporate limits prohibited.
  9. 48-13-9Limitation on authority of local government to impose regulatory fee; examples of individuals and entities which may and may not be subject to fees; methods for determining fees.Repealed
  10. 48-13-9.1Civil action; attorney’s fees.
  11. 48-13-10Determining amount of occupation tax; criteria for classification of businesses and practitioners; administrative fee; exemptions or reduction in fees for economic development; election of tax by practitioner.
  12. 48-13-10.1Restriction on authority of counties and municipalities to impose business license fee or occupational tax on wrecker services.Repealed
  13. 48-13-11Prohibited criteria or methods in determining amount of occupation tax.
  14. 48-13-12Classification rules for businesses or practitioners with more than one type of service or product.
  15. 48-13-13Prohibitions on occupation tax levies by local governments.
  16. 48-13-14Levy on business or practitioner with location or office in more than one jurisdiction; allocating gross receipts; limits on levies using criteria for taxation.
  17. 48-13-15Confidentiality of information provided by business or practitioner; violation; when disclosure allowed.
  18. 48-13-16Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed.
  19. 48-13-17Levy of license, occupation, or professional tax by counties and municipalities upon real estate brokers.
  20. 48-13-18Municipal occupational tax on businesses, trades, and professions licensed by or registered with state.
  21. 48-13-19Limitation on levy of employment taxes by municipalities; exception.
  22. 48-13-20Time for payment of fees and taxes.
  23. 48-13-20.1Localities levying occupation tax or regulatory fee to collect certain information from taxpayers; electronic submission of information.
  24. 48-13-21Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service.
  25. 48-13-22Amount of tax due from businesses commenced on or after July 1.
  26. 48-13-23Duty to post state licenses in places of business by persons subject to any special or occupational tax.
  27. 48-13-24Census governing amount of tax or license fee to be paid.
  28. 48-13-25Effect of entry of nulla bona on right of defaulting taxpayer to collect fees for services rendered after entry; effect of taxpayer’s payment in full of delinquent tax, on such right.
  29. 48-13-26Issuance of executions against delinquent taxpayers; criminal liability unaffected.
  30. 48-13-27Ordinances and resolutions to be in compliance with amended article.
  31. 48-13-28Disposition of increase in occupation tax revenue; public hearings.
  32. 48-13-29Compliance by counties and municipalities with provisions; electronic or mail application process; payment of fees; establishment of system of permitting not required; plans or specifications by mail.

Article 2. NONRESIDENT CONTRACTORS

  1. 48-13-30“Contractor” defined.
  2. 48-13-31Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition.
  3. 48-13-32Bonds; procedure; condition precedent to commencing work; amount; blanket or master bonds; amount; registration of completed contracts; fee.
  4. 48-13-33Injunction to prevent execution of contract pending compliance with registration and bond requirements; procedure.
  5. 48-13-34Release of bonds; completion of contract and certification from Commissioner of Labor; automatic release.
  6. 48-13-35Appointment of Secretary of State by nonresident contractor as agent for service of process; time; effect on validity of process as to contractor.
  7. 48-13-36Actions; venue; service and return of summons; procedure; record book kept by Secretary of State; contents.
  8. 48-13-37Preclusion of right to bring action for payment on contract by contractor in violation of article.
  9. 48-13-38Violations of article; penalty.

Article 3. EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS

  1. 48-13-50Purpose.
  2. 48-13-50.1Creation of special districts.
  3. 48-13-50.2Definitions.
  4. 48-13-50.3Additional nightly tax levied on public accommodations; collection and remittance by innkeepers; exemptions; use of funds from additional taxes; provisions for termination.
  5. 48-13-50.4Obligation of marketplace innkeepers to collect and remit taxes; conditions; audits; liability; exceptions.
  6. 48-13-51County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows.
  7. 48-13-52Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate.
  8. 48-13-53Procedures.
  9. 48-13-53.1Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money.
  10. 48-13-53.2Tax returns and remittances.
  11. 48-13-53.3Taxes; extensions and returns; failure of innkeeper to make return and pay required tax.
  12. 48-13-53.4Records and books.
  13. 48-13-53.5Assessments.
  14. 48-13-53.6Unpaid tax.
  15. 48-13-54Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds.
  16. 48-13-55Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies.
  17. 48-13-56Annual report to Department of Community Affairs.
  18. 48-13-56.1Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members.
  19. 48-13-57Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes.
  20. 48-13-58Penalties added to tax for failure to pay.
  21. 48-13-58.1Criminal penalties for failure to make return or pay taxes.
  22. 48-13-59Failure to collect taxes; punishment.
  23. 48-13-60Unlawful returns; punishment.
  24. 48-13-61Failure to furnish return; punishment.
  25. 48-13-62Failure to keep and open records; punishment.
  26. 48-13-63Other violations; punishment.

Article 4. CORPORATE NET WORTH TAX

  1. 48-13-70Definition.
  2. 48-13-71Organizations and companies exempt from corporate net worth tax.
  3. 48-13-72Imposition of annual corporate net worth tax on all corporations doing business or owning property in state.
  4. 48-13-73Amount of corporate net worth tax; amount for taxable period less than six months.
  5. 48-13-74Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation’s books or return.
  6. 48-13-75Apportionment of net worth of foreign corporation; determination of receipts derived from business in state; fixing value of capital stock; methods.
  7. 48-13-76Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period.
  8. 48-13-77Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return.
  9. 48-13-78Period for payment of tax; effect.
  10. 48-13-79Penalties; failure to file timely; extensions; failure to pay timely; interest.

Article 5. EXCISE TAXES ON RENTAL MOTOR VEHICLES

  1. 48-13-90Legislative purpose and intent.
  2. 48-13-91Definitions.
  3. 48-13-92Special districts.
  4. 48-13-93Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose.
  5. 48-13-94Reimbursement for persons collecting tax.
  6. 48-13-95Local powers and procedures.
  7. 48-13-96Auditor’s report.
  8. 48-13-97Cash and credit rental charges to be reported on either cash or accrual basis of accounting.

Article 6. EXCISE TAX ON SALE OR USE OF ENERGY

  1. 48-13-110Definitions.
  2. 48-13-111Creation of special districts.
  3. 48-13-112Levy and collection of excise tax on sale or use of energy.
  4. 48-13-113Notice of meeting to determine levy.
  5. 48-13-114Adoption of ordinance levying excise tax within special district.
  6. 48-13-115Nonparticipation of county within special district to enter into intergovernmental agreement.
  7. 48-13-116Imposition of excise tax; effective date; limitations.
  8. 48-13-117Procedures for payment, collection, and assessment; refund claims; contingent contract or arrangement for assessment of liability prohibited.
  9. 48-13-118Separate revenue schedule required.
  10. 48-13-119Transmittal of returns and remission of taxes due; form of returns; estimated tax liability.
  11. 48-13-120Extension of time for making returns; penalties and interest; failure to make return.
  12. 48-13-121Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations.
  13. 48-13-122Authority to waive penalties.
  14. 48-13-123Failure to make returns or pay full amount of tax; penalties and interest.
  15. 48-13-124Willful failure to collect tax; misdemeanor; punishment.
  16. 48-13-125False or fraudulent return; penalty.
  17. 48-13-126Failure or refusal to furnish return; punishment.
  18. 48-13-127Willful failure to keep records or open records to inspection; punishment.
  19. 48-13-128Violation of article; punishment.

Article 7. TAXATION OF CONSUMER FIREWORKS

  1. 48-13-130Definitions.
  2. 48-13-131Excise tax imposed; rate of taxation; establishment of Fireworks Trust Fund.
  3. 48-13-132Civil penalty for violations.
  4. 48-13-133Promulgation of rules and regulations.

Article 8. EXCISE TAX ON FOR-HIRE GROUND TRANSPORTATION

  1. 48-13-140Definitions.
  2. 48-13-141Excise tax on for-hire ground transport; Georgia Transit Trust Fund established; annual adjustment.
  3. 48-13-142Penalty for violations.
  4. 48-13-143Quarterly reporting requirement.
  5. 48-13-144Rules and regulations.