Georgia Code
Article 1 - General Provisions
§ 48-13-21. Penalty for Failure to Pay Tax or Fee; Time; Amount; Interest and Administrative Fees; Exemption for Certain Military Service

History. Ga. L. 1931, Ex. Sess., p. 76, § 6; Code 1933, § 92-2105; Ga. L. 1935, p. 11, § 16; Code 1933, § 91A-6011, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, § 48-13-12 ; Code 1981, § 48-13-21 , as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1; Ga. L. 2018, p. 317, § 1/HB 840.

Structure 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