---
title: Ga. Const. Art. IX, Sec. IV, Para. I. Power of taxation.
collection: code
id: ga-const:art-ix-sec-iv-para-i
cite_as: Ga. Const. Art. IX, Sec. IV, Para. I
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# Ga. Const. Art. IX, Sec. IV, Para. I. Power of taxation.

A constitution provision shown as in force is in force as printed in the volume. A court decision can make a printed provision unenforceable without changing the volume, and the volume does not record that.

(a) Except as otherwise provided in this Paragraph, the governing authority of any county, municipality, or combination thereof may exercise the power of taxation as authorized by this Constitution or by general law.

(b) In the absence of a general law:

(1) County governing authorities may be authorized by local law to levy and collect business and occupational license taxes and license fees only in the unincorporated areas of the counties. The General Assembly may provide that the revenues raised by such tax or fee be spent for the provision of services only in the unincorporated areas of the county.

(2) Municipal governing authorities may be authorized by local law to levy and collect taxes and fees in the corporate limits of the municipalities.

(c) The General Assembly may provide by law for the taxation of insurance companies on the basis of gross direct premiums received from insurance policies within the unincorporated areas of counties. The tax authorized herein may be imposed by the state or by counties or by the state for county purposes as may be provided by law. The General Assembly may further provide by law for the reduction, only upon taxable property within the unincorporated areas of counties, of the ad valorem tax millage rate for county or county school district purposes or for the reduction of such ad valorem tax millage rate for both such purposes in connection with imposing or authorizing the imposition of the tax authorized herein or in connection with providing for the distribution of the proceeds derived from the tax authorized herein.

## Cross References

Taxing powers remaining under General Assembly control, Ga. Const. 1983, Art. VII, Sec. I, Para. I. County taxing powers generally, § 48-5-220. School taxes, § 48-5-400. County sales and use tax, § 48-8-82. Excise taxes, § 48-13-51.

## Editor's Notes

In light of the similarities of the provisions, decisions under former Ga. Const. 1976, Art. IX, Sec. V, Paras. I and II and antecedent provisions, which set forth specific purposes for which taxation by counties and municipalities was authorized, are included in the annotations for this paragraph.

For decisions regarding legislative power to impose occupation taxes, see the annotations under Ga. Const. 1983, Art. VII, Sec. I, Para. III.

## Law Reviews

For article surveying important legal principles of municipal and county government purchasing and contracting in Georgia, see 16 Mercer L. Rev. 371 (1965). For article surveying judicial decisions affecting Georgia’s state and local taxation laws, decided under prior public revenue code, Code 1933, Title 92, see 31 Mercer L. Rev. 217 (1979). For article, ‘‘The County Spending Power: An Abbreviated Audit of the Account,’’ see 16 Ga. L. Rev. 599 (1982).

For note discussing Georgia’s local option sales tax, Code 1933, § 92-3447a.1 (Art. 2, Ch. 8, T. 48), see 31 Mercer L. Rev. 313 (1979).

For comment on Commissioners of Rds. & Revenue v. Davis, 213 Ga. 792, 102 S.E.2d 180 (1958), see 20 Ga. B.J. 540 (1958).

## 1976 Constitution.

Art. VII, Sec. I, Para. III; Art. IX, Sec. V, Paras. I, II.

## Purpose of Paragraph.

This paragraph was designed by the members of the constitutional convention to limit legislative power to authorize indiscriminate levies of taxes and prevent indebtedness, except as provided by Ga. Const. 1976, Art. IX, Sec. VII, Para. I (see Ga. Const. 1983, Art. IX, Sec. V, Para. I). Butts v. Little, 68 Ga. 272 (1881); Adair v. Ellis, 83 FOR EXPENSES BRIDGES Ga. 464, 10 S.E. 117 (1889) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I).

There is no limitation upon the taxing power of a county in regard to the amounts to be levied for the authorized purposes by this paragraph. Commissioners of Habersham County v. Porter Mfg. Co., 103 Ga. 613, 30 S.E. 547 (1898) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I).

Tick Eradication Act (see now O.C.G.A. Part 4, Art. 1, Ch. 4, T. 4) valid. Townsend v. Smith, 144 Ga. 792, 87 S.E. 1039 (1916); Rowland v. Morris, 152 Ga. 842, 111 S.E. 389 (1923). See also Avera v. Clyatt, 152 Ga. 280, 109 S.E. 665 (1921).

This paragraph was not violated by Ga. L. 1913, p. 145, establishing the General Consideration (Cont’d)

## Municipal Court of Atlanta.

McWilliams v. Smith, 142 Ga. 209, 82 S.E. 569 (1914) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I).

Tax Equalization Law of 1913, § 48-5-311 does not violate this paragraph. McGregor v. Hogan, 153 Ga. 473, 112 S.E. 471 (1922), aff’d, 263 U.S. 234, 44 S. Ct. 50, 68 L. Ed. 282 (1923) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I). pendent upon approval of voters pursuant to Ga. Const. 1976, Art. VIII, Sec. VII, Para. I (see Ga. Const. 1983, Art. VIII, Sec. VI, Para. I). Richter v. Bacon, 145 Ga. 408, 89 S.E. 367 (1916).

This paragraph is restriction on gate to county certain rights to levy tax and has no application to a constitutional amendment. McLennan v. Aldredge, 223 Ga. 879, 159 S.E.2d 682 (1968) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I).

This paragraph does not impose any limitation upon power of state to levy taxes. It imposes limitation upon power of legislature to authorize counties to levy taxes. It in no way interferes with the general power of the state to impose taxes. Wright v. Fulton County, 169 Ga. 354, 150 S.E. 262 (1929) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I).

Significance of Art. 4, Ch. 5, T. 3. — Uniform Beer Tax Act, Ga. L. 1974, p. 1447, does not impose a state tax for state purposes, which would invoke Ga. Const. 1976, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. III, Para. I) and Ga. Const. 1976, Art. VII, Sec. I, Para. III (see Ga. Const. 1983, Art. VII, Sec. I, Para. III); instead, it imposes a state tax for local purposes, and the counties’ adherence to the tests of this paragraph and Ga. Const. 1976, Art. IX, Sec. V, Para. II (see Ga. Const. 1983, Art. IX, Sec. IV) delineating the allowable scope of county purposes of taxation is all that is required. Chanin v. Bibb County, 234 Ga. 282, 216 S.E.2d 250 (1975).

Legislature has implied power to provide the machinery for levy and collection of taxes. Abbott v. Commissioners of Fulton County, 160 Ga. 657, 129 S.E. 38 (1925).

Georgia Const. 1976, Art. IX, Sec. V, Para. II (see Ga. Const. 1983, Art. IX, pressed in this paragraph. Richter v. Bacon, 145 Ga. 408, 89 S.E. 367 (1916) (decided under Ga. Const. 1976, Art. IX, Sec. V Para. I (see Ga. Const. 1983, Art. IX, Sec. IV).

For a distinction between taxes and assessments, see Hayden v. City of Atlanta, 70 Ga. 817 (1883); Jones v. Sligh, 75 Ga. 7 (1885); Goolsby v. Board of Drainage Comm’rs, 156 Ga. 213, 119 S.E. 644 (1923).

## Tax for Educational Purposes Is Depower of General Assembly to dele-Sec. Iv) Covers Same Purposes ex-Coroners.

Fees of coroners are fixed by Ga. Penal Code 1895, § 1112 (see now O.C.G.A. § 45-16-9). Davis v. County of Bibb, 116 Ga. 23, 42 S.E. 403 (1902).

General Assembly does not need constitutional authorization to levy a tax or to authorize levy of a tax by a county. Board of Comm’rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980) (But see City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).).

Local option tax is not per se an tive authority. Board of Comm’rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980).

## Impermissible Delegation of legisla-County Power of Taxation Limited.

— A county can only exercise the power of taxation as conferred upon it either directly by the Constitution or by the General Assembly when authorized by the Constitution. If there is any doubt as to the power of the county to tax in a particular instance, it must be resolved in the negative. Commissioners of Chatham County v. Savannah Elec. & Power Co., 215 Ga. 636, 112 S.E.2d 655 (1960).

List of purposes for which the state may tax in Ga. Const. 1976, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. III, Para. I), and Ga. Const. 1976, Art. VII, Sec. II, Para. IV (see Ga. Const. 1983, Art. VII, Sec. III, Para. III) is the only purposes of taxation the state may validly delegate to its creatures’ power to tax. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).

Though the purposes listed in Ga. Const. 1976, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. III, Para. I) are capable of delegation, the right of the state to tax to grant funds to municipalities is not capable of delegation to counties or to any other subdivision of the state. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).

State may not grant to counties the right to tax and to give part of the proceeds to municipalities, and consequently this may not be ‘‘such other public purpose[s] as may be authorized by the General Assembly’’ within the meaning of Ga. Const. 1976, Art. IX, Sec. V, Para. II (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I), or the similar language of this paragraph. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I).

It can never be a valid county purpose to provide revenue to a municipality because municipalities are not citizens of nor creatures of counties — they are an entirely different form of government. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).

## Authority to Collect Occupation Tax.

— Because a second city provided by local ordinance for the levy, assessment, and collection of an occupation tax on businesses and practitioners operating within that city’s limits, the second city had the general authority to collect such a tax under O.C.G.A. § 48-13-6(b), and only the second city was authorized to levy, assess, and collect an occupation tax from businesses and practitioners at the airport that were located within the second city’s limits to the extent consistent with Ga. Const. 1983, Art. IX, Sec. IV, Para. I, O.C.G.A. § 48-13-6(b), other applicable statutes, and that city’s own charter, ordinances, and regulations; Atlanta, Ga., Charter, § 7-105(f) is ineffective to the extent it purports to divest College Park, Georgia of the authority to levy, assess, and collect an occupation tax on those businesses and practitioners operating at the airport and within the city limits of College Park. City of Atlanta v. City of College Park, 311 Ga. App. 62, 715 S.E.2d 158 (2011).

## Reason General Assembly Not Prohibited From Performing Constitutional Services Differently.

A constitutional provision which expressly prescribes the manner of doing a particular thing is exclusive in that regard and impliedly prohibits performance in a substantially different manner, however this paragraph does not come within this principle so as to impliedly restrict the General Assembly in directing local taxation because this paragraph is permissive, and because it relates to delegation of power and not to exercise of power. Blackmon v. Golia, 231 Ga. 381, 202 S.E.2d 186 (1973) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I).

Action not within state Supreme

## Court Jurisdiction.

The Supreme Court does not have jurisdiction to review a judgment sustaining a demurrer (now motion to dismiss for failure ...) to a petition against a county seeking a judgment, because of personal injuries, nor does the fact that the plaintiff in error excepts to such judgment upon ground that it offends Ga. Const. 1976, Art. I, Sec. II, Para. III (see Ga. Const. 1983, Art. I, Sec. I, Para. II), and this paragraph of the Constitution which confer jurisdiction upon the Supreme Court. Ayers v. Franklin County, 199 Ga. 835, 35 S.E.2d 455 (1945) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. I).

County treasurer carries burden of proof of county’s inability to become

## Obligated on Debt.

Where a county treasurer in a mandamus suit to compel payment of a warrant issued by the county raises the issue of an attempt, to create a debt as inhibited by the Constitution, on the basis of insufficient funds on hand or inability to levy lawful tax during the year to raise funds for payment of the contract price of the machinery purchased with the warrant, the burden of proof is on the treasurer. Marion County v. First Nat’l Bank, 193 Ga. 263, 18 S.E.2d 475 (1942).

Provision of former Rural Roads Authority Act (now Georgia Highway Authority, O.C.G.A. Art. 1, Ch. 10, T. 32) that required county authorities to maintain roads did not violate state constitutional provisions dealing with creation of debts, since counties are granted authority to build and maintain roads and to levy taxes for such purposes. State v. Georgia Rural Rds. Auth., 211 Ga. 808, 89 S.E.2d 204 (1955). General Consideration (Cont’d)


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