Motor carriers’ road tax

O.C.G.A. § 48-13-21 — under Title 48.

O.C.G.A. § 48-13-21

General provisions, §§48-9-30 to 48-9-46. Nonresident contractors, §§48-13-30 to 48-13-38. Nulla bona entry. Effect on right of defaulting taxpayer to collect fees for services rendered after entry, §48-13-25. Occupation tax, levy by counties and municipalities. Administrative fee included in tax, §48-13-10. Allocating gross receipts, methods, §48-13-14. Amount, prohibited criteria or methods in determining, §48-13-11. Authorization to provide by local ordinance or resolution for levy, assessment and collection, §48-13-6. Businesses commenced on or after July 1. Amount of fee or tax due, §48-13-22. Businesses or practitioners with more than one type of service or product. Classification rules, §48-13-12. Census governing amount of tax, §48-13-24. Classification of businesses and practitioners of professions and occupations. Governing authority of county or municipality authorizes, §48-13-6. PRIVILEGE TAXES —Cont’d Occupation tax, levy by counties and municipalities —Cont’d Classification rules for business or practitioner with more than one type of service or product, §48-13-12. Confidentiality of information provided by business or practitioner, §48-13-15. Cost of processing payment of fees, §48-13-29. Criminal liability unaffected, §48-13-26. Criteria for classification, §48-13-10.