Georgia Code
Part 3 - Compensation
§ 48-5-180. Rate of Commissions; Commissions Where Tax Collector or Tax Commissioner Is on Salary; Commission From Fee for Sale or Transfer of Motor Vehicle License and Plate in Certain Counties

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Net Tax Digest Amount Rate of Commission Up to and including $6,000.00 6% Over $6,000.00 and not exceeding $14,000.00 5% Over $14,000.00 and not exceeding $24,000.00 4% Over $24,000.00 and not exceeding $36,000.00 3% Over $36,000.00 and not exceeding $52,000.00 2 1/2% Over $52,000.00 and not exceeding $76,000.00 2% Over $76,000.00 1 3/4%.
History. Orig. Code 1863, §§ 850, 860; Ga. L. 1863-64, p. 16, § 1; Code 1868, §§ 929, 939; Code 1873, §§ 926, 936, 936a; Ga. L. 1878-79, p. 25, § 1; Code 1882, §§ 926, 936, 936a; Civil Code 1895, §§ 940, 967, 968; Civil Code 1910, §§ 1202, 1232, 1235; Ga. L. 1918, p. 110, § 1; Code 1933, § 92-5301; Ga. L. 1937-38, Ex. Sess., p. 297, §§ 1-3; Ga. L. 1939, p. 370, § 1; Ga. L. 1951, p. 815, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 234, §§ 1-4; Ga. L. 1955, p. 176, § 1; Ga. L. 1965, p. 626, § 1; Ga. L. 1971, p. 2897, § 1; Ga. L. 1973, p. 2624, § 1; Code 1933, § 91A-1370, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1982, p. 996, §§ 2, 5; Ga. L. 1984, p. 22, § 48; Ga. L. 1990, p. 8, § 48; Ga. L. 1994, p. 237, § 2; Ga. L. 2017, p. 774, § 48/HB 323.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted “Net Tax Digest Amount” for “Net Digest Amount” in subsection (a), revised language in paragraph (c)(1), and deleted subsections (d) and (e) formerly designated as reserved.

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