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Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Artículo 1. GENERAL PROVISIONS

48-13-12. Classification rules for businesses or practitioners with more than one type of service or product.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. For businesses or practitioners with more than one type of service or product, the following classification rules shall apply:

  2. (1)

    Local governments which do not use the criterion described in paragraph (3) of subsection (a) of Code Section 48-13-10 shall classify the business or practitioner for occupation tax purposes according to the dominant service or product, unless such local governments use only the criterion described in paragraph (4) of subsection (a) of Code Section 48-13-10; and#

  3. (2)

    Local governments which use the criterion described in paragraph (3) of subsection (a) of Code Section 48-13-10 shall set out in their local ordinances or resolutions for occupation taxes whether the local government will:#

    1. (A)

      Classify the entire gross receipts by dominant service or product; or#

    2. (B)

      Apportion the gross receipts by category of service or product in proportion to the gross receipts generated by each service or product, taxing each portion of the gross receipts according to the profitability ratio for that particular type of business and adding the tax for all portions to arrive at the total occupation tax.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1981, § 48-13-12, enacted by Ga. L. 1993, p. 1292, § 7; Ga. L. 1995, p. 419, § 1.

Editor's notes

Ga. L. 1993, p. 1292, § 9, effective January 1, 1995, renumbered former Code Section 48-13-12 as present Code Section 48-13-21.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch9-18-(v37a)-2024-pdf.pdf, Volumen V37A, edición 2024, página 167; acción de fusión: carried; SHA-256 del archivo 7933c78e4182.