Georgia Code
Article 1 - General Provisions
§ 48-13-22. Amount of Tax Due From Businesses Commenced on or After July 1

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 paragraph (3) of subsection (a) of Code Section 48-13-10 are authorized to levy their customary rate on the gross receipts of the business or practitioner from the commencement of the business; (2) the administrative fee authorized as a component of an occupation tax by subsection (e) of Code Section 48-13-10 shall not be reduced; and (3) a practitioner of a profession or occupation who elects as his or her occupation tax the amount described in paragraph (2) of subsection (g) of Code Section 48-13-10 shall receive no reduction in such amount.
History. Ga. L. 1935, p. 11, § 20; Code 1933, § 91A-6008, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, § 48-13-13 ; Code 1981, § 48-13-22 , as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1; Ga. L. 1999, p. 749, § 7.

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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