Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-13-10 History
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Code 1981, § 48-13-11, 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 48-13-11 as present Code Section 48-13-20. 48-13-12. Classification rules for businesses or p…
O.C.G.A. § 48-13-110 Definitions
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As used in this article, the term: 247 48-13-112 (1) “Dealer” means any person who sells energy at retail, offers to sell energy at retail, or has in his or her possession any energy for sale at retail. (2) “Energy” has the same meaning as in Code Section 48-8-3.2. (3) “Local sal…
O.C.G.A. § 48-13-111 Creation of special districts
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Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall incl…
O.C.G.A. § 48-13-112 Willful failure to collect, §48-13-124
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Competitive project of regional significance. Exemption from energy tax for construction of project, §48-13-112. Contingent fee arrangements in support of collection procedures. Prohibited, §48-13-117. County meeting with and notice to municipalities within special district, §48-1…
O.C.G.A. § 48-13-113 Notice of meeting to determine levy
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Prior to the adoption of the ordinance levying an excise tax authorized under this article, the county governing authority within a special district shall meet and confer with each of the municipalities within the special district. Any county that desires to have an excise tax au…
O.C.G.A. § 48-13-114 Adoption of ordinance levying excise tax within special district
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(a)(1) Following the meeting required under Code Section 48-13-113, the governing authority of the county within the special district shall enter into an intergovernmental agreement with the governing authority of each municipality wishing to participate in such excise tax that p…
O.C.G.A. § 48-13-115 Recordkeeping, §48-13-121
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Failure to keep or make available, §48-13-127. EXCISE TAXES —Cont’d Energy, sale or use —Cont’d Refunds. Time to claim refund, §48-13-117. Reimposition following termination, §48-13-116. Remitting taxes collected, §48-13-119.
O.C.G.A. § 48-13-116 Remitting taxes collected, §48-13-119
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Returns, §48-13-119. Extension of time, §48-13-120. Failure to file, §48-13-120. Criminal enforcement, §48-13-126. Penalty and interest, §48-13-123. Fraudulent or otherwise false returns, §48-13-125. Revenue reporting by auditor, separate schedule, §48-13-118. Special districts, b…
O.C.G.A. § 48-13-117 Dealers, collection of tax
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Reimbursement of dealer, §48-13-112. Willful failure to collect, §48-13-124.
O.C.G.A. § 48-13-118 Separate revenue schedule required
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As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the revenues pertaining to the excise tax under this article. History. Code 1981, § 48-13-118, enacted by Ga. L. 2012, p. 257, § 5-4/HB 386. 48-13-119…
O.C.G.A. § 48-13-119 Events
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Sales and use taxes, maximum amount for boat maintenance, refitting or repair, §48-8-3.4. Excessive amount. Sales and use taxes, expedited refunds, §48-2-35.1. Execution. State tax executions, §48-3-40. Tax executions, §48-3-19. Exemption start date. High-technology data centers, …
O.C.G.A. § 48-13-122 Authority to waive penalties
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The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local gov…
O.C.G.A. § 48-13-123 Recordkeeping, §48-13-121
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Failure to keep or make available, §48-13-127. Remitting taxes collected, §48-13-119. 392 INDEX EXCISE TAXES —Cont’d Energy, sale or use —Cont’d Dealers —Cont’d Returns, §48-13-119. Failure to file, §48-13-120. Criminal enforcement, §48-13-126. Fraudulent or otherwise false return…
O.C.G.A. § 48-13-124 Willful failure to collect tax; misdemeanor; punishment
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(a) It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees. (b) In addition to the penalty of being liable for and paying the tax h…
O.C.G.A. § 48-13-125 False or fraudulent return; penalty
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(a) It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article. (b) Any person who violates subsection (a) of this Code s…
O.C.G.A. § 48-13-126 Failure or refusal to furnish return; punishment
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(a) It shall be unlawful for any dealer subject to this article to knowingly and willfully fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority of the count…
O.C.G.A. § 48-13-127 Returns
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Failure to make or furnish, §48-13-126. Willful failure to collect tax, §48-13-124. Excise tax on marijuana and controlled substances. Violation of confidentiality requirements, §48-15-10. 455 INDEX MISDEMEANORS —Cont’d Fraud. Homestead exemption from ad valorem taxation. Fraudule…
O.C.G.A. § 48-13-128 Hotels and other lodging places
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Excise tax on rooms, lodgings and accommodations, §§48-13-50 to 48-13-63. Forest land conservation use property. Conservation use assessment. Assistance grants to make up revenue reduction, §§48-5A-1 to 48-5A-6. COUNTIES —Cont’d Grants of state funds. Counties containing more tha…
O.C.G.A. § 48-13-13 Prohibitions on occupation tax levies by local governments
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Local governments are not authorized to: (1) Require a business or practitioner to pay more than one occupation tax for each office or location, except that businesses or practitioners with multiple services or products shall be taxed in accordance with Code Section 48-13-12; (2)…
O.C.G.A. § 48-13-130 Definitions
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As used in this article, the term: (1) “Consumer fireworks” shall have the same meaning as provided for in Code Section 25-10-1. (2) “Seller” means the person who is issued a license pursuant to Code Section 25-10-5.1. 261 48-13-131 History. Code 1981, § 48-13-130, enacted by Ga. …
O.C.G.A. § 48-13-132 Civil penalty for violations
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A seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due. History. Code 1981, § 48-13-132, enacted by Ga. L. 2015, p. 274, § 9/HB 110. 48-13-133. Promulgation …
O.C.G.A. § 48-13-133 Promulgation of rules and regulations
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The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this Code section. History. Code 1981, § 48-13-133, enacted by Ga. L. 2015, p. 274, § 9/HB 110. 263 T.48, C.13, A.8 REVENUE AND TAXATION 48-13-140 ART…
O.C.G.A. § 48-13-140 Definitions
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As used in this article, the term: (1) “For-hire ground transport service provider” means a limousine carrier, ride share network service, taxi service, and transportation referral service as such terms are defined in Code Section 40-1-190. (2) “For-hire ground transport trip” mea…
O.C.G.A. § 48-13-141 Municipal property taxes
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Reserve fund, §48-5-381. Property taxes. Reserve funds of counties and municipalities, §48-5-381. Transit trust fund, §48-13-141. FUNERAL DIRECTORS AND EMBALMERS. Regulatory fees imposed by counties or municipalities. Civil action to enforce, §48-13-9.1. Examples of businesses no…
O.C.G.A. § 48-13-142 Fireworks
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Taxation of consumer fireworks. Fine or civil penalty in addition to tax due, §48-13-132. Income taxes. Current income tax payment. Returns. Annual and final returns. Late returns, §48-7-106. Statements of wages paid and taxes withheld. Late statements, §48-7-105. Disregard of rule…
O.C.G.A. § 48-13-143 Quarterly reporting requirement
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Each for-hire ground transport service provider shall submit a quarterly report that identifies the number of for-hire ground transport trips provided by county of origin and destination to the department, 266 48-13-143 SPECIFIC, BUSINESS, & OCCUPATION TAXES 48-13-144 the Atlanta-…
O.C.G.A. § 48-13-144 Rules and regulations
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The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this article. History. Code 1981, § 48-13-144, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105. 267 T.48, C.14 REVENUE AND TAXATION 48-14-2 CHAPTER 14 GR…
O.C.G.A. § 48-13-15 Dishonored check for payment of fees
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Grace period for actual payment, §48-13-29. Disposition of increase, §48-13-28.
O.C.G.A. § 48-13-17 Privilege taxes
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Levy of license, occupation or professional tax by counties and municipalities, §48-13-17. Taxation. County or municipal license, occupational or professional taxes. Levy, §48-13-17. REAL ESTATE TRANSFER TAX, §§48-6-1 to 48-6-10. Action for refund, §48-6-7. Amount to be paid. Bas…
O.C.G.A. § 48-13-19 Limitation on levy of employment taxes by municipalities; exception
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(a) Except as may be authorized by general law, no municipality may levy any tax upon an individual for the privilege of working within or being employed within the limits of the municipality. 159 48-13-20 (b) Nothing contained in this Code section shall be construed to prohibit …
O.C.G.A. § 48-13-2 Prohibition of export tax on state products
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No export tax shall be imposed upon any item manufactured or produced in this state and shipped by the manufacturer or producer for sale outside the state. History. Ga. L. 1960, p. 806, § 1; Code 1933, § 91A-6001, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 419, § 1.
O.C.G.A. § 48-13-20 Time for payment of fees and taxes
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(a) All occupation taxes authorized by this chapter, except as otherwise specifically provided, shall be due and payable annually within 30 days following January 1, or such other date specified in the local government ordinance imposing the taxes. In the event that any person comm…
O.C.G.A. § 48-13-21 Motor carriers’ road tax
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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 fe…
O.C.G.A. § 48-13-23 Liens, §48-2-56
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Military service. Occupation tax, levy by counties and municipalities. Penalty for failure to pay. Combat zone service, no liability for penalty or interest, §48-13-21. Motor carriers’ road tax.
O.C.G.A. § 48-13-26 Delinquent taxes
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Effect of taxpayer’s payment in full, §48-13-25. Employment taxes levied by municipalities, §48-13-19. Excise tax on rooms, lodgings and accommodations, §§48-13-50 to 48-13-63. Executions issued against delinquent taxpayers, §48-13-26. Export tax. Prohibited on state products, §4…
O.C.G.A. § 48-13-29 Disposition of increase, §48-13-28
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Economic development, exemption or reduction in fees, §48-13-10. Election as to occupation tax or regulatory fee by practitioners of professions and occupations, §48-13-10. Electronic or mail application process, §48-13-29. Excluded businesses or practitioners, §48-13-16. Exempti…
O.C.G.A. § 48-13-3 Prohibition of capitation tax; exception
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No county, municipality, or district shall levy or collect any capitation tax whatever, except street tax. History. Laws 1842, Cobb’s 1851 Digest, p. 1074.; Code 1863, § 739; Code 1868, § 806; Ga. L. 1869, p. 162, § 1; Ga. L. 1870, p. 432, § 1; Code 1873, § 809; Code 1882, § 809;…
O.C.G.A. § 48-13-30 Clover Cable of Ohio, Inc
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v. Heywood, 260 Ga. 341, 392 S.E.2d 855, 1990 Ga. LEXIS 266 (1990). Subcontractor’s exempt status from the sales and use tax provisions of O.C.G.A. § 48-8-63 did not confer upon the subcontractor an automatic exemption from compliance with O.C.G.A. 168 48-13-30 SPECIFIC, BUSINESS…
O.C.G.A. § 48-13-33 Income taxes
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Restraint of assessment or collection. No action for purposes of under chapter, §48-7-84. Nonresident contractors. Noncompliance with registration and bond requirements, §48-13-33. 438 INDEX INSURANCE COMPANIES —Cont’d Income taxes. Apportionment of income, §48-7-31. Exemption of…
O.C.G.A. § 48-13-35 Violations of article
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Preclusion of right of action for payment on contract, §48-13-37. 299 INDEX ACTIONS —Cont’d County property taxes. County board of tax assessors. Public record information used in assessment, appraisal or setting fair market value. Enforcement of taxpayer access, §48-5-306. Refun…
O.C.G.A. § 48-13-36 Subcontractors
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Classified subcontractors. Income tax deduction for payments to, §48-7-38. Sales and use taxes. Contractors furnishing tangible personal property and services. Withholding of payments due subcontractor, §48-8-63. CONTRACTORS —Cont’d Superior courts. Nonresident contractors. Action…
O.C.G.A. § 48-13-37 Attorney general
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Nonresident contractors. Actions against, §48-13-36. Injunction pending compliance with registration and bond requirements, §48-13-33. Bonds, surety. Nonresident contractors, §48-13-32. Failure to execute bond required, §48-13-38. Injunction pending compliance with requirements, …
O.C.G.A. § 48-13-38 Sales and use taxes
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Joint county and municipal sales and use tax. Building and construction materials. Sold or used under contract entered into prior to approval of tax levy, §48-8-94. Special county one percent sales and use tax. Building and construction materials. Inapplicability of tax to certai…
O.C.G.A. § 48-13-5 Definitions
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As used in this article, the term: (1) “Administrative fee” means a component of an occupation tax which approximates the reasonable cost of handling and processing the occupation tax. (1.1)(A) Except as otherwise provided in subparagraph (B) of this paragraph, “employee” means a…
O.C.G.A. § 48-13-50 Purpose
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It is declared to be the purpose and intent of the General Assembly that: (1) Each county and municipality in this state shall be authorized to levy certain excise taxes as hereinafter provided in this article; and (2) Funds be made available for the purposes of promoting, attrac…
O.C.G.A. § 48-13-50.1 Creation of special districts
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Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each such …
O.C.G.A. § 48-13-50.2 Definitions
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As used in this article, the term: (1) “Destination marketing organization” means a private sector nonprofit organization or other private entity which is exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code of 1986 that is supported by the tax under…
O.C.G.A. § 48-13-50.3 EYEGLASSES
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Corrective glasses. Ad valorem taxation. Constitutional exemption for certain disabled veterans, §48-5-478. Sales and use taxes. Exemption, §48-8-3. F FACILITATING BUSINESS RAPID RESPONSE TO STATE DECLARED DISASTERS ACT OF 2014, §48-2-100. FAILURE TO APPEAR. Tax executions. Petit…
O.C.G.A. § 48-13-50.4 Payment of tax
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Procedures, §48-13-53. 414 INDEX HOTELS AND OTHER LODGING PLACES —Cont’d Excise tax on rooms, lodging and accommodations —Cont’d Penalties. Failure to collect, §48-13-59. Failure to pay, §48-13-58. Procedure for imposition, payment, collection, etc., §48-13-53. Purchaser of busin…
O.C.G.A. § 48-13-51 State sales and use tax definitions
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Retail sale or sale at retail, §48-8-2. TOURIST COURTS. Excise tax on rooms, lodgings and accommodations. General provisions, §§48-13-50 to 48-13-63. TOWNS.