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Georgia Statutes, Title 48

Georgia/Statutes

← All Georgia coverage

Title 48

19 chapters · 1,201 sections in this title.

All chapters in Title 481,201 Ch 5, AD VALOREM TAXATION OF PROPERTY333 Ch 8, SALES AND USE TAXES289 Ch 7, INCOME TAXES160 Ch 13, SPECIFIC, BUSINESS, AND OCCUPATION TAXES112 Ch 2, STATE ADMINISTRATIVE ORGANIZATION, A…65 Ch 4, TAX SALES46 Ch 6, TAXATION OF INTANGIBLES36 Ch 9, MOTOR FUEL AND ROAD TAXES36 Ch 3, TAX EXECUTIONS35 Ch 11, TAXES ON TOBACCO AND VAPING PRODUCTS32 Ch 16, TAX AMNESTY PROGRAM12 Ch 15, EXCISE TAX ON MARIJUANA AND CONTROLL…11 Ch 1, GENERAL PROVISIONS10 Ch 16A, PROPERTY TAX AMNESTY PROGRAM10

112 sections·Filtered byTitle 48✕Ch 13✕

O.C.G.A. § 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 pract
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(a) In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall classify all businesses or practitioners by the same criterion or combination of criteria. To assure uniformity, each and every business and practitione…
O.C.G.A. § 48-13-11 Prohibited criteria or methods amount of occupation tax
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in determining In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall not use the following criteria or methods: (1) Dividing a business into its constituent parts and imposing a separate occupation tax on each …
O.C.G.A. § 48-13-12 Classiﬁcation rules for businesses or practitioners with more than one type of service or product
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For businesses or practitioners with more than one type of service or product, the following classiﬁcation rules shall apply: (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 …
Prohibitions on occupation tax levies by local governments

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O.C.G.A. § 48-13-13

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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. § 48-13-14 Levy on business or practitioner with location or office in more than one jurisdiction; allocating gross receipts; limits on levies using criteria for taxation

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(a) In levying occupation tax upon a business or practitioner with a location or office situated in more than one jurisdiction, including businesses or practitioners with one or more locations or offices in Georgia and one or more locations outside the state, local governments wh…

O.C.G.A. § 48-13-15 Conﬁdentiality of information provided by business or practitioner; violation; when disclosure allowed

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(a) Except as provided in subsection (c) of this Code section, infor156 mation on gross receipts received by a business or practitioner of an occupation or profession provided to a local government for the purpose of determining the amount of occupation tax for the business or pr…

O.C.G.A. § 48-13-16 Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed

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(a) The following businesses or practitioners shall be excluded from occupation tax, registration fees, or regulatory fees under the provisions of this article but shall be subject to taxation and regulation as otherwise provided by general law and municipal charters: (1) Those b…

O.C.G.A. § 48-13-17 Levy of license, occupation, or professional tax by counties and municipalities upon real estate brokers

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(a) No county or municipal corporation shall levy or collect any ﬁxed amount license, occupation, or professional tax upon real estate brokers, except at the place where any such real estate broker shall maintain a principal or branch office. The license, occupation, or professio…

O.C.G.A. § 48-13-18 Municipal occupational tax on businesses, trades, and professions licensed by or registered with state

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(a) When otherwise authorized by law to levy occupation taxes on businesses, trades, and professions, a municipality shall be permitted to levy the taxes on businesses, trades, and professions which are licensed by or registered with the state. This Code section shall not be cons…

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. (b) Nothing contained in this Code section shall be construed to prohibit a municipalit…

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. § 48-13-20.1 Localities levying occupation tax or regulatory fee to collect certain information from taxpayers; electronic submission of information

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(a) The provisions of this Code section shall apply only in a municipality or county levying an occupation tax or regulatory fee under this article and shall apply only upon the adoption of a resolution of such governing authority consenting to the applicability of this Code sect…

O.C.G.A. § 48-13-21 Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service

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(a) Except as otherwise provided in subsection (c) of this Code section, should any special, occupation, or sales tax or license fee imposed by this chapter remain due and unpaid for 90 days from the due date of the tax or fee, the person liable for the tax or fee shall be subjec…

O.C.G.A. § 48-13-22 Amount of tax due from businesses commenced on or after July 1

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When any person commences business on or after July 1 in any year, the business or occupation tax for the remaining portion of the year shall be 50 percent of the tax imposed for the entire year, except that (1) local governments which tax according to the criterion described in …

O.C.G.A. § 48-13-23 Duty to post state licenses in places of business by persons subject to any special or occupational tax

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Each person subject to any special or occupation tax who is also licensed by the state shall post the state license in a conspicuous place in the licensee’s place of business and shall keep the license there at all times while the license remains valid. History. Ga. L. 1924, p. 1…

O.C.G.A. § 48-13-24 Census governing amount of tax or license fee to be paid

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In any provision of this chapter where population controls the amount of tax or license fee to be paid, the most recent United States decennial census shall govern. History. Ga. L. 1927, p. 56, § 15; Code 1933, § 92-301; Ga. L. 1935, p. 11, § 2; Code 1933, § 91A-6009, enacted by …

O.C.G.A. § 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

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When a nulla bona entry has been entered by proper authority upon an execution issued by the tax collector or tax commissioner against any person defaulting on a special tax, the person against whom the entry is made shall not be allowed or entitled to have or collect any fees or…

O.C.G.A. § 48-13-26 Issuance of executions against delinquent taxpayers; criminal liability unaffected

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In addition to the other remedies available to the state, counties, and municipalities for the collection of special taxes, occupation taxes, and regulatory fees due the state, counties, and municipalities from persons subject to the tax or fee who fail or refuse to pay the tax o…

O.C.G.A. § 48-13-27 Ordinances and resolutions to be in compliance with amended article

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(a) The governing authority of any county or municipal corporation which enacted an ordinance or resolution relating to occupation taxes or regulatory fees pursuant to the provisions of this article and other general law effective January 1, 1995, which ordinance or resolution is…

O.C.G.A. § 48-13-28 Disposition of increase in occupation tax revenue; public hearings

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In any year when revenue from occupation taxes is greater than revenue from occupation taxes for the preceding year for a local government, the local government shall hold one or more public hearings as a part of the process of determining how to use the additional revenue. Histo…

O.C.G.A. § 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

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(a) Every county and municipality that requires a permit for the installation, replacement, or improvement of heating, ventilation, airconditioning, plumbing, or electrical equipment or systems within a building or structure within its jurisdiction shall ensure that the permit pr…

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. § 48-13-4 Prohibition of tax on activities involving air commerce; exceptions

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(a) It shall be unlawful for the state or any county, municipality, airport authority, district, or other political subdivision to levy or collect a tax, fee, head charge, or other charge, directly or indirectly, on: (1) Persons traveling in air commerce, whether on regularly sch…

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. § 48-13-6 Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations; hearing on tax increase

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(a) Except as to those businesses and practitioners of professions and occupations excluded by subsection (a) of Code Section 48-13-16 and except as to those persons excluded by Code Section 43-12-1, the governing authority of each county is authorized but not required to provide…

O.C.G.A. § 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

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(a) The governing authority of each county is authorized to provide by local ordinance or resolution for the levy, assessment, and collection of occupation tax on those businesses and practitioners of professions and occupations with no location or office in the state in accordan…

O.C.G.A. § 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 prohibit

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(a) Except as to those persons excluded by Code Section 43-12-1, the governing authority of each county is authorized but not required to provide by local ordinance or resolution for the imposition and collection of regulatory fees on businesses and practitioners of professions a…

O.C.G.A. § 48-13-9.1 Civil action; attorney’s fees

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A civil action to enforce the limitation on regulatory fees set out in Code Section 48-13-9 may be ﬁled after the exhaustion of administrative remedies. The prevailing party in such an action shall be awarded reasonable attorney’s fees. History. Code 1981, § 48-13-9.1, enacted by…

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. T. 48, C. 13, A. 2. Adams v. PP…

O.C.G.A. § 48-13-31 Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition

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Each nonresident contractor desiring to engage in the business of contracting in this state shall register with the commissioner for each contract when the total contract price or compensation to be received amounts to more than $10,000.00 and shall report to the commissioner as …

O.C.G.A. § 48-13-32 Bonds; procedure; condition precedent to commencing work; amount; blanket or master bonds; amount; registration of completed contracts; fee

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(a) Before entering into the performance of any contract the total price of which or the total compensation to be received by the contractor from which amounts to more than $10,000.00, the contractor shall execute and ﬁle with the commissioner a good and valid bond with a surety …

O.C.G.A. § 48-13-33 Injunction to prevent execution of contract pending compliance with registration and bond requirements; procedure

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Each person failing to register as required by this article or failing to execute the required bond before beginning the performance of any contract shall be denied the right to perform the contract until he complies with registration and bond requirements. The county attorney of…

O.C.G.A. § 48-13-34 Release of bonds; completion of contract and certiﬁcation from Commissioner of Labor; automatic release

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No bond required under this article shall be released until the contract for which the bond is given has been fully performed and until the commissioner obtains a written release from the Commissioner of Labor certifying that all contributions and interest due from the principal …

O.C.G.A. § 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

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At the time a contractor registers with the commissioner, the contractor shall make an appointment in writing of the Secretary of State or his successor in office to be his true and lawful agent upon whom may be served all lawful process in any action or proceeding against the no…

O.C.G.A. § 48-13-36 Actions; venue; service and return of summons; procedure; record book kept by Secretary of State; contents

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An action against any contractor pursuant to this article may be brought by the attorney for the commissioner or by the Attorney General on behalf of the Department of Labor, in Fulton County or in any county in which any work under the contract is performed. The summons shall be…

O.C.G.A. § 48-13-37 Preclusion of right to bring action for payment on contract by contractor in violation of article

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No contractor who fails to register with the commissioner as required by this article or who fails to comply with any provision of this article shall be entitled to maintain an action to recover payment for performance on the contract in the courts of this state. History. Ga. L. …

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 Additional nightly tax levied on public accommodations; collection and remittance by innkeepers; exemptions; use of funds from additional taxes; provisions for termination

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(a) As used in this Code section, the term: (1) “Extended stay rental” means providing for value to the public a hotel or motel room for longer than 30 consecutive days to the same customer. (2) “Transit” means regular, continuing shared-ride or shared-use surface transportation …

O.C.G.A. § 48-13-50.4 Obligation of marketplace innkeepers to collect and remit taxes; conditions; audits; liability; exceptions

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(a) A marketplace innkeeper shall constitute the innkeeper with respect to the transactions taxable pursuant to this article that it facilitates on behalf of another person. All taxes levied or imposed by this article on transactions facilitated by a marketplace innkeeper shall b…

O.C.G.A. § 48-13-51 County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows

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(a)(1)(A)(i) The governing authority of each municipality in this state may levy and collect an excise tax upon the furnishing for value to the public of any room or rooms, lodgings, or accommodations facilitated or furnished by an innkeeper. (ii) Within the territorial limits of…

O.C.G.A. § 48-13-52 Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate

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Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payme…

O.C.G.A. § 48-13-53 Procedures

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Except as otherwise speciﬁcally provided in this article, the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred…

O.C.G.A. § 48-13-53.1 Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money

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If any innkeeper liable for any tax, interest, or penalty imposed by this article sells his or her business or quits the business, he or she shall make a ﬁnal return and payment within 15 days after the date of selling or quitting the business. The innkeeper’s successor or assign…

O.C.G.A. § 48-13-53.2 Tax returns and remittances

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(a) Each innkeeper, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority imposing a tax under this article showing the gross charges taxable under this article during the preceding calendar month. The gover…

O.C.G.A. § 48-13-53.3 Taxes; extensions and returns; failure of innkeeper to make return and pay required tax

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(a)(1) The governing authority imposing a tax under this article may, for good cause, extend the time for making any returns required under this article for not more than 30 days. (2) No extension granted pursuant to paragraph (1) of this subsection shall be valid unless granted …

O.C.G.A. § 48-13-53.4 Records and books

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(a) Each innkeeper required to make a return and pay any tax under this article shall keep and preserve: (1) Suitable records of the charges taxable under this article; and (2) Other books of account which are necessary to determine the amount of tax due. (b) All books, invoices,…

O.C.G.A. § 48-13-53.5 Assessments

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Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct. History. Code 1981, § 48-13-53.5, enacted by Ga. L. 2000, p. 1325, § 3.