No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a limousine carrier to operate equipment, or on the equipment, or on any incidents of the business of a limousine carrier.
History. Code 1981, § 40-1-168 , enacted by Ga. L. 2012, p. 580, § 1/HB 865.
Structure Georgia Code
Title 40 - Motor Vehicles and Traffic
Chapter 1 - Identification and Regulation
Part 3 - Georgia Limousine Carriers
§ 40-1-152. Operation in Accordance With Provisions; Certificate for Limousine Carrier Required
§ 40-1-153. Application Form for Limousine Carriers; Issuance to Qualified Applicants
§ 40-1-154. Compliance With Code Section 40-1-8
§ 40-1-155. Transferring or Encumbering Certificates
§ 40-1-156. Grounds for Cancellation, Revocation, or Suspension of Limousine Carrier Certificate
§ 40-1-157. Validity of Certificates
§ 40-1-158. For-Hire License Endorsement or Private Background Check Certification Required
§ 40-1-160. Transportation of Persons Under Age 21 Drinking Alcohol
§ 40-1-161. Revocation, Alteration, or Amendment of Limousine Certificate
§ 40-1-164. Notice and Opportunity to Be Heard by Carriers
§ 40-1-165. Motor Carrier Authorization Number of Limousine Carriers Included in Advertisement
§ 40-1-166. Commercial Indemnity and Liability Insurance
§ 40-1-167. Required Information on License Plates of Limousines
§ 40-1-168. Local Taxation of Limousine Carriers Prohibited
§ 40-1-170. Application to Every Vehicle Controlled by Limousine Carrier