---
title: Title 48, Chapter 13. Specific, Business, and Occupation Taxes
collection: code
id: code:chapter:48-13
canonical_url: https://georgiacommons.org/code/title/48/chapter/13
md_url: https://georgiacommons.org/code/48-13.md
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.md
previous: https://georgiacommons.org/code/48-12.md
next: https://georgiacommons.org/code/48-14.md
index: https://georgiacommons.org/code/index.md
heading: SPECIFIC, BUSINESS, AND OCCUPATION TAXES
title_heading: REVENUE AND TAXATION
section_count: 113
full_url: https://georgiacommons.org/code/48-13.md?full=1
---

# Title 48, Chapter 13. Specific, Business, and Occupation Taxes

Title 48. Revenue and Taxation

113 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-13.md?full=1 (capped, with a pointer to continue).

- 48-13-1, “In towns or cities” defined, reserved (no version in force today), https://georgiacommons.org/code/48-13-1.md
- 48-13-2, Prohibition of export tax on state products, active, https://georgiacommons.org/code/48-13-2.md
- 48-13-3, Prohibition of capitation tax; exception, active, https://georgiacommons.org/code/48-13-3.md
- 48-13-4, Prohibition of tax on activities involving air commerce; exceptions, active, https://georgiacommons.org/code/48-13-4.md
- 48-13-5, Definitions, active, https://georgiacommons.org/code/48-13-5.md
- 48-13-6, Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations; hearing on tax increase, active, https://georgiacommons.org/code/48-13-6.md
- 48-13-7, Levy 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, active, https://georgiacommons.org/code/48-13-7.md
- 48-13-8, Imposition 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, active, https://georgiacommons.org/code/48-13-8.md
- 48-13-9, Limitation 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 (no version in force today), https://georgiacommons.org/code/48-13-9.md
- 48-13-9.1, Civil action; attorney’s fees, active, https://georgiacommons.org/code/48-13-9.1.md
- 48-13-10, Determining 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, active, https://georgiacommons.org/code/48-13-10.md
- 48-13-10.1, Restriction on authority of counties and municipalities to impose business license fee or occupational tax on wrecker services, repealed (no version in force today), https://georgiacommons.org/code/48-13-10.1.md
- 48-13-11, Prohibited criteria or methods in determining amount of occupation tax, active, https://georgiacommons.org/code/48-13-11.md
- 48-13-12, Classification rules for businesses or practitioners with more than one type of service or product, active, https://georgiacommons.org/code/48-13-12.md
- 48-13-13, Prohibitions on occupation tax levies by local governments, active, https://georgiacommons.org/code/48-13-13.md
- 48-13-14, Levy on business or practitioner with location or office in more than one jurisdiction; allocating gross receipts; limits on levies using criteria for taxation, active, https://georgiacommons.org/code/48-13-14.md
- 48-13-15, Confidentiality of information provided by business or practitioner; violation; when disclosure allowed, active, https://georgiacommons.org/code/48-13-15.md
- 48-13-16, Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed, active, https://georgiacommons.org/code/48-13-16.md
- 48-13-17, Levy of license, occupation, or professional tax by counties and municipalities upon real estate brokers, active, https://georgiacommons.org/code/48-13-17.md
- 48-13-18, Municipal occupational tax on businesses, trades, and professions licensed by or registered with state, active, https://georgiacommons.org/code/48-13-18.md
- 48-13-19, Limitation on levy of employment taxes by municipalities; exception, active, https://georgiacommons.org/code/48-13-19.md
- 48-13-20, Time for payment of fees and taxes, active, https://georgiacommons.org/code/48-13-20.md
- 48-13-20.1, Localities levying occupation tax or regulatory fee to collect certain information from taxpayers; electronic submission of information, active, https://georgiacommons.org/code/48-13-20.1.md
- 48-13-21, Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service, active, https://georgiacommons.org/code/48-13-21.md
- 48-13-22, Amount of tax due from businesses commenced on or after July 1, active, https://georgiacommons.org/code/48-13-22.md
- 48-13-23, Duty to post state licenses in places of business by persons subject to any special or occupational tax, active, https://georgiacommons.org/code/48-13-23.md
- 48-13-24, Census governing amount of tax or license fee to be paid, active, https://georgiacommons.org/code/48-13-24.md
- 48-13-25, Effect 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, active, https://georgiacommons.org/code/48-13-25.md
- 48-13-26, Issuance of executions against delinquent taxpayers; criminal liability unaffected, active, https://georgiacommons.org/code/48-13-26.md
- 48-13-27, Ordinances and resolutions to be in compliance with amended article, active, https://georgiacommons.org/code/48-13-27.md
- 48-13-28, Disposition of increase in occupation tax revenue; public hearings, active, https://georgiacommons.org/code/48-13-28.md
- 48-13-29, Compliance 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, active, https://georgiacommons.org/code/48-13-29.md
- 48-13-30, “Contractor” defined, active, https://georgiacommons.org/code/48-13-30.md
- 48-13-31, Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition, active, https://georgiacommons.org/code/48-13-31.md
- 48-13-32, Bonds; procedure; condition precedent to commencing work; amount; blanket or master bonds; amount; registration of completed contracts; fee, active, https://georgiacommons.org/code/48-13-32.md
- 48-13-33, Injunction to prevent execution of contract pending compliance with registration and bond requirements; procedure, active, https://georgiacommons.org/code/48-13-33.md
- 48-13-34, Release of bonds; completion of contract and certification from Commissioner of Labor; automatic release, active, https://georgiacommons.org/code/48-13-34.md
- 48-13-35, Appointment of Secretary of State by nonresident contractor as agent for service of process; time; effect on validity of process as to contractor, active, https://georgiacommons.org/code/48-13-35.md
- 48-13-36, Actions; venue; service and return of summons; procedure; record book kept by Secretary of State; contents, active, https://georgiacommons.org/code/48-13-36.md
- 48-13-37, Preclusion of right to bring action for payment on contract by contractor in violation of article, active, https://georgiacommons.org/code/48-13-37.md
- 48-13-38, Violations of article; penalty, active, https://georgiacommons.org/code/48-13-38.md
- 48-13-50, Purpose, active, https://georgiacommons.org/code/48-13-50.md
- 48-13-50.1, Creation of special districts, active, https://georgiacommons.org/code/48-13-50.1.md
- 48-13-50.2, Definitions, active, https://georgiacommons.org/code/48-13-50.2.md
- 48-13-50.3, Additional nightly tax levied on public accommodations; collection and remittance by innkeepers; exemptions; use of funds from additional taxes; provisions for termination, active, https://georgiacommons.org/code/48-13-50.3.md
- 48-13-50.4, Obligation of marketplace innkeepers to collect and remit taxes; conditions; audits; liability; exceptions, active, https://georgiacommons.org/code/48-13-50.4.md
- 48-13-51, County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows, active, https://georgiacommons.org/code/48-13-51.md
- 48-13-52, Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate, active, https://georgiacommons.org/code/48-13-52.md
- 48-13-53, Procedures, active, https://georgiacommons.org/code/48-13-53.md
- 48-13-53.1, Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money, active, https://georgiacommons.org/code/48-13-53.1.md
- 48-13-53.2, Tax returns and remittances, active, https://georgiacommons.org/code/48-13-53.2.md
- 48-13-53.3, Taxes; extensions and returns; failure of innkeeper to make return and pay required tax, active, https://georgiacommons.org/code/48-13-53.3.md
- 48-13-53.4, Records and books, active, https://georgiacommons.org/code/48-13-53.4.md
- 48-13-53.5, Assessments, active, https://georgiacommons.org/code/48-13-53.5.md
- 48-13-53.6, Unpaid tax, active, https://georgiacommons.org/code/48-13-53.6.md
- 48-13-54, Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds, active, https://georgiacommons.org/code/48-13-54.md
- 48-13-55, Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies, active, https://georgiacommons.org/code/48-13-55.md
- 48-13-56, Annual report to Department of Community Affairs, active, https://georgiacommons.org/code/48-13-56.md
- 48-13-56.1, Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members, active, https://georgiacommons.org/code/48-13-56.1.md
- 48-13-57, Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes, active, https://georgiacommons.org/code/48-13-57.md
- 48-13-58, Penalties added to tax for failure to pay, active, https://georgiacommons.org/code/48-13-58.md
- 48-13-58.1, Criminal penalties for failure to make return or pay taxes, active, https://georgiacommons.org/code/48-13-58.1.md
- 48-13-59, Failure to collect taxes; punishment, active, https://georgiacommons.org/code/48-13-59.md
- 48-13-60, Unlawful returns; punishment, active, https://georgiacommons.org/code/48-13-60.md
- 48-13-61, Failure to furnish return; punishment, active, https://georgiacommons.org/code/48-13-61.md
- 48-13-62, Failure to keep and open records; punishment, active, https://georgiacommons.org/code/48-13-62.md
- 48-13-63, Other violations; punishment, active, https://georgiacommons.org/code/48-13-63.md
- 48-13-70, Definition, active, https://georgiacommons.org/code/48-13-70.md
- 48-13-71, Organizations and companies exempt from corporate net worth tax, active, https://georgiacommons.org/code/48-13-71.md
- 48-13-72, Imposition of annual corporate net worth tax on all corporations doing business or owning property in state, active, https://georgiacommons.org/code/48-13-72.md
- 48-13-73, Amount of corporate net worth tax; amount for taxable period less than six months, active, https://georgiacommons.org/code/48-13-73.md
- 48-13-74, Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation’s books or return, active, https://georgiacommons.org/code/48-13-74.md
- 48-13-75, Apportionment of net worth of foreign corporation; determination of receipts derived from business in state; fixing value of capital stock; methods, active, https://georgiacommons.org/code/48-13-75.md
- 48-13-76, Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period, active, https://georgiacommons.org/code/48-13-76.md
- 48-13-77, Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return, active, https://georgiacommons.org/code/48-13-77.md
- 48-13-78, Period for payment of tax; effect, active, https://georgiacommons.org/code/48-13-78.md
- 48-13-79, Penalties; failure to file timely; extensions; failure to pay timely; interest, active, https://georgiacommons.org/code/48-13-79.md
- 48-13-90, Legislative purpose and intent, active, https://georgiacommons.org/code/48-13-90.md
- 48-13-91, Definitions, active, https://georgiacommons.org/code/48-13-91.md
- 48-13-92, Special districts, active, https://georgiacommons.org/code/48-13-92.md
- 48-13-93, Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose, active, https://georgiacommons.org/code/48-13-93.md
- 48-13-94, Reimbursement for persons collecting tax, active, https://georgiacommons.org/code/48-13-94.md
- 48-13-95, Local powers and procedures, active, https://georgiacommons.org/code/48-13-95.md
- 48-13-96, Auditor’s report, active, https://georgiacommons.org/code/48-13-96.md
- 48-13-97, Cash and credit rental charges to be reported on either cash or accrual basis of accounting, active, https://georgiacommons.org/code/48-13-97.md
- 48-13-110, Definitions, active, https://georgiacommons.org/code/48-13-110.md
- 48-13-111, Creation of special districts, active, https://georgiacommons.org/code/48-13-111.md
- 48-13-112, Levy and collection of excise tax on sale or use of energy, active, https://georgiacommons.org/code/48-13-112.md
- 48-13-113, Notice of meeting to determine levy, active, https://georgiacommons.org/code/48-13-113.md
- 48-13-114, Adoption of ordinance levying excise tax within special district, active, https://georgiacommons.org/code/48-13-114.md
- 48-13-115, Nonparticipation of county within special district to enter into intergovernmental agreement, active, https://georgiacommons.org/code/48-13-115.md
- 48-13-116, Imposition of excise tax; effective date; limitations, active, https://georgiacommons.org/code/48-13-116.md
- 48-13-117, Procedures for payment, collection, and assessment; refund claims; contingent contract or arrangement for assessment of liability prohibited, active, https://georgiacommons.org/code/48-13-117.md
- 48-13-118, Separate revenue schedule required, active, https://georgiacommons.org/code/48-13-118.md
- 48-13-119, Transmittal of returns and remission of taxes due; form of returns; estimated tax liability, active, https://georgiacommons.org/code/48-13-119.md
- 48-13-120, Extension of time for making returns; penalties and interest; failure to make return, active, https://georgiacommons.org/code/48-13-120.md
- 48-13-121, Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations, active, https://georgiacommons.org/code/48-13-121.md
- 48-13-122, Authority to waive penalties, active, https://georgiacommons.org/code/48-13-122.md
- 48-13-123, Failure to make returns or pay full amount of tax; penalties and interest, active, https://georgiacommons.org/code/48-13-123.md
- 48-13-124, Willful failure to collect tax; misdemeanor; punishment, active, https://georgiacommons.org/code/48-13-124.md
- 48-13-125, False or fraudulent return; penalty, active, https://georgiacommons.org/code/48-13-125.md
- 48-13-126, Failure or refusal to furnish return; punishment, active, https://georgiacommons.org/code/48-13-126.md
- 48-13-127, Willful failure to keep records or open records to inspection; punishment, active, https://georgiacommons.org/code/48-13-127.md
- 48-13-128, Violation of article; punishment, active, https://georgiacommons.org/code/48-13-128.md
- 48-13-130, Definitions, active, https://georgiacommons.org/code/48-13-130.md
- 48-13-131, Excise tax imposed; rate of taxation; establishment of Fireworks Trust Fund, active, https://georgiacommons.org/code/48-13-131.md
- 48-13-132, Civil penalty for violations, active, https://georgiacommons.org/code/48-13-132.md
- 48-13-133, Promulgation of rules and regulations, active, https://georgiacommons.org/code/48-13-133.md
- 48-13-140, Definitions, active, https://georgiacommons.org/code/48-13-140.md
- 48-13-141, Excise tax on for-hire ground transport; Georgia Transit Trust Fund established; annual adjustment, active, https://georgiacommons.org/code/48-13-141.md
- 48-13-142, Penalty for violations, active, https://georgiacommons.org/code/48-13-142.md
- 48-13-143, Quarterly reporting requirement, active, https://georgiacommons.org/code/48-13-143.md
- 48-13-144, Rules and regulations, active, https://georgiacommons.org/code/48-13-144.md