Georgia Code
Article 1 - General Provisions
§ 48-13-11. Prohibited Criteria or Methods in Determining Amount of Occupation Tax

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:
History. 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.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 13 - Specific, Business, and Occupation Taxes

Article 1 - General Provisions

§ 48-13-2. Prohibition of Export Tax on State Products

§ 48-13-3. Prohibition of Capitation Tax; Exception

§ 48-13-4. Prohibition of Tax on Activities Involving Air Commerce; Exceptions

§ 48-13-5. Definitions

§ 48-13-6. Levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations; Hearing on Tax Increase

§ 48-13-7. Levy of Occupation Tax by Localities on Businesses and Practitioners of Professions and Occupations With No Location or Office in State; Superseding of Local Law; Laws Applicable to Levy; Tax Payable to Only One Local Government; Exemption

§ 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 Prohibited

§ 48-13-9.1. Civil Action; Attorney’s Fees

§ 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 Practitioner

§ 48-13-11. Prohibited Criteria or Methods in Determining Amount of Occupation Tax

§ 48-13-12. Classification Rules for Businesses or Practitioners With More Than One Type of Service or Product

§ 48-13-13. Prohibitions on Occupation Tax Levies by Local Governments

§ 48-13-14. Levy on Business or Practitioner With Location or Office in More Than One Jurisdiction; Methods of Allocating Gross Receipts; Information Provided by Business or Practitioner; Limits on Levies by Local Governments Using Criteria for Taxat...

§ 48-13-15. Confidentiality of Information Provided by Business or Practitioner; Violation; When Disclosure Allowed

§ 48-13-17. Levy of License, Occupation, or Professional Tax by Counties and Municipalities Upon Real Estate Brokers

§ 48-13-18. Levy by Municipalities of Occupation Taxes on Licensed Businesses, Trades, and Professions; Limitation; Prohibition of Municipal Licensing or Taxation of Businesses, Trades, or Operations Operating Registered Vehicles

§ 48-13-19. Limitation on Levy of Employment Taxes by Municipalities; Exception

§ 48-13-20. Time for Payment of Fees and Taxes

§ 48-13-20.1. Localities Levying Occupation Tax or Regulatory Fee to Collect Certain Information From Taxpayers; Applicability; Required Information; Electronic Submission of Information; Establishment of Website or Electronic Portal; Promulgation of...

§ 48-13-21. Penalty for Failure to Pay Tax or Fee; Time; Amount; Interest and Administrative Fees; Exemption for Certain Military Service

§ 48-13-22. Amount of Tax Due From Businesses Commenced on or After July 1

§ 48-13-23. Duty to Post State Licenses in Places of Business by Persons Subject to Any Special or Occupational Tax

§ 48-13-24. Census Governing Amount of Tax or License Fee to Be Paid

§ 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

§ 48-13-26. Issuance of Executions Against Delinquent Taxpayers; Criminal Liability Unaffected

§ 48-13-27. Ordinances and Resolutions to Be in Compliance With Amended Article

§ 48-13-28. Disposition of Increase in Occupation Tax Revenue; Public Hearings

§ 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