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Article 1 - General Provisions
§ 48-13-2. Prohibition of Export Tax on State Products - No export tax shall be imposed upon any item manufactured...
§ 48-13-3. Prohibition of Capitation Tax; Exception - No county, municipality, or district shall levy or collect any...
§ 48-13-4. Prohibition of Tax on Activities Involving Air Commerce; Exceptions - History. Ga. L. 1973, p. 483, § 1; Code 1933,...
§ 48-13-5. Definitions - As used in this article, the term: (1.1) (A) Except...
§ 48-13-6. Levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations; Hearing on Tax Increase - History. Code 1981, § 48-13-6 , enacted by Ga. L....
§ 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 - History. Code 1981, § 48-13-7 , enacted by Ga. L....
§ 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 - History. Code 1981, § 48-13-8 , enacted by Ga. L....
§ 48-13-9.1. Civil Action; Attorney’s Fees - A civil action to enforce the limitation on regulatory 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 - History. Code 1981, § 48-13-10 , enacted by Ga. L....
§ 48-13-11. Prohibited Criteria or Methods in Determining Amount of Occupation Tax - In determining the amount of occupation tax to be levied...
§ 48-13-12. Classification Rules for Businesses or Practitioners With More Than One Type of Service or Product - For businesses or practitioners with more than one type of...
§ 48-13-13. Prohibitions on Occupation Tax Levies by Local Governments - Local governments are not authorized to: History. Code 1981, §...
§ 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... - History. Code 1981, § 48-13-14 , enacted by Ga. L....
§ 48-13-15. Confidentiality of Information Provided by Business or Practitioner; Violation; When Disclosure Allowed - History. Code 1981, § 48-13-15 , enacted by Ga. L....
§ 48-13-17. Levy of License, Occupation, or Professional Tax by Counties and Municipalities Upon Real Estate Brokers - History. Code 1933, § 84-1425, enacted by Ga. L. 1977,...
§ 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 - History. Code 1933, § 91A-6015, enacted by Ga. L. 1980,...
§ 48-13-19. Limitation on Levy of Employment Taxes by Municipalities; Exception - History. Code 1933, § 91A-6014, enacted by Ga. L. 1980,...
§ 48-13-20. Time for Payment of Fees and Taxes - History. Ga. L. 1935, p. 11, § 21; Code 1933,...
§ 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... - History. Code 1981, § 48-13-20.1 , enacted by Ga. L....
§ 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;...
§ 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...
§ 48-13-23. Duty to Post State Licenses in Places of Business by Persons Subject to Any Special or Occupational Tax - Each person subject to any special or occupation tax who...
§ 48-13-24. Census Governing Amount of Tax or License Fee to Be Paid - In any provision of this chapter where population controls the...
§ 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 - When a nulla bona entry has been entered by proper...
§ 48-13-26. Issuance of Executions Against Delinquent Taxpayers; Criminal Liability Unaffected - In addition to the other remedies available to the state,...
§ 48-13-27. Ordinances and Resolutions to Be in Compliance With Amended Article - History. Code 1981, § 48-13-27 , enacted by Ga. L....
§ 48-13-28. Disposition of Increase in Occupation Tax Revenue; Public Hearings - In any year when revenue from occupation taxes is greater...
§ 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 - History. Code 1981, § 48-13-29 , enacted by Ga. L....
Article 2 - Nonresident Contractors
§ 48-13-30. “Contractor” Defined - As used in this article, the term “contractor” means any...
§ 48-13-31. Registration of Nonresident Contractors; Minimum Contract Price; Reports With Respect to Liability; Registration Fees; Disposition - Each nonresident contractor desiring to engage in the business of...
§ 48-13-32. Bonds; Procedure; Condition Precedent to Commencing Work; Amount; Blanket or Master Bonds; Amount; Registration of Completed Contracts; Fee - History. Ga. L. 1961, p. 480, § 3; Code 1933,...
§ 48-13-33. Injunction to Prevent Execution of Contract Pending Compliance With Registration and Bond Requirements; Procedure - Each person failing to register as required by this article...
§ 48-13-34. Release of Bonds; Completion of Contract and Certification From Commissioner of Labor; Automatic Release - No bond required under this article shall be released until...
§ 48-13-35. Appointment of Secretary of State by Nonresident Contractor as Agent for Service of Process; Time; Effect on Validity of Process as to Contractor - At the time a contractor registers with the commissioner, the...
§ 48-13-36. Actions; Venue; Service and Return of Summons; Procedure; Record Book Kept by Secretary of State; Contents - An action against any contractor pursuant to this article may...
§ 48-13-37. Preclusion of Right to Bring Action for Payment on Contract by Contractor in Violation of Article - No contractor who fails to register with the commissioner as...
§ 48-13-38. Violations of Article; Penalty - History. Ga. L. 1961, p. 480, § 8; Code 1933,...
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-50. Purpose - It is declared to be the purpose and intent of...
§ 48-13-50.1. Creation of Special Districts - Pursuant to the authority granted by Article IX, Section II,...
§ 48-13-50.2. Definitions - As used in this article, the term: (2.1) “Marketplace innkeeper”...
§ 48-13-50.3. Additional Nightly Tax Levied on Public Accommodations; Collection and Remittance by Innkeepers; Exemptions; Use of Funds From Additional Taxes; Provisions for Termination - History. Code 1981, § 48-13-50.3 , enacted by Ga. L....
§ 48-13-50.4. Obligation of Marketplace Innkeepers to Collect and Remit Taxes; Conditions; Audits; Liability; Exceptions - History. Code 1981, § 48-13-50.4 , enacted by Ga. L....
§ 48-13-51. County and Municipal Levies on Public Accommodations Charges for Promotion of Tourism, Conventions, and Trade Shows - (2.1) (A) Notwithstanding the provisions of paragraph (1) of this...
§ 48-13-52. Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate - Each person collecting the tax authorized by this article shall...
§ 48-13-53. Procedures - Except as otherwise specifically provided in this article, the rate...
§ 48-13-53.1. Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of Purchaser for Failure to Withhold Purchase Money - If any innkeeper liable for any tax, interest, or penalty...
§ 48-13-53.2. Tax Returns and Remittances - History. Code 1981, § 48-13-53.2 , enacted by Ga. L....
§ 48-13-53.3. Taxes; Extensions and Returns; Failure of Innkeeper to Make Return and Pay Required Tax - History. Code 1981, § 48-13-53.3 , enacted by Ga. L....
§ 48-13-53.4. Records and Books - History. Code 1981, § 48-13-53.4 , enacted by Ga. L....
§ 48-13-53.5. Assessments - Any assessment of an innkeeper pursuant to this article by...
§ 48-13-53.6. Unpaid Tax - The tax imposed by this article shall become delinquent for...
§ 48-13-54. Lodge Operated Under Jurisdiction of Department of Natural Resources or Other State Authority; Collection and Remittance of Tax; Use of Funds - Any state park operated under the jurisdiction of the Department...
§ 48-13-55. Facility Operated by Charitable Trust or Functionally Related Business; License Fees; Limitation on or Applicability of Tax Levies - History. Code 1981, § 48-13-55 , enacted by Ga. L....
§ 48-13-56. Annual Report to Department of Community Affairs - Each county or municipality imposing a tax as authorized by...
§ 48-13-56.1. Hotel Motel Tax Performance Review Board; Composition; Appointments; Investigations of Complaints; Expenses of Members - History. Code 1981, § 48-13-56.1 , enacted by Ga. L....
§ 48-13-57. Provisions Applying to Taxes - The provisions of Code Section 48-2-41, relating to authority to...
§ 48-13-58. Penalties Added to Tax for Failure to Pay - History. Code 1981, § 48-13-58 , enacted by Ga. L....
§ 48-13-58.1. Criminal Penalties for Failure to Make Return or Pay Taxes - History. Code 1981, § 48-13-58.1 , enacted by Ga. L....
§ 48-13-59. Failure to Collect Taxes; Punishment - History. Code 1981, § 48-13-59 , enacted by Ga. L....
§ 48-13-60. Unlawful Returns; Punishment - History. Code 1981, § 48-13-60 , enacted by Ga. L....
§ 48-13-61. Failure to Furnish Return; Punishment - History. Code 1981, § 48-13-61 , enacted by Ga. L....
§ 48-13-62. Failure to Keep and Open Records; Punishment - History. Code 1981, § 48-13-62 , enacted by Ga. L....
§ 48-13-63. Other Violations; Punishment - History. Code 1981, § 48-13-63 , enacted by Ga. L....
Article 4 - Corporate Net Worth Tax
§ 48-13-70. Definition - As used in this article, the term “corporation” includes, but...
§ 48-13-71. Organizations and Companies Exempt From Corporate Net Worth Tax - The following are exempt from the payment of the tax...
§ 48-13-72. Imposition of Annual Corporate Net Worth Tax on All Corporations Doing Business or Owning Property in State - In addition to all other taxes imposed by law, there...
§ 48-13-73. Amount of Corporate Net Worth Tax; Amount for Taxable Period Less Than Six Months - Click to view Corporations with Net Worth Amount Including Issued...
§ 48-13-74. Determination of Net Worth of Corporation; Determination by Commissioner Absent Disclosure of True Net Worth on Corporation’s Books or Return - For the purpose of ascertaining the corporate net worth tax...
§ 48-13-75. Apportionment of Net Worth of Foreign Corporation; Formula; Determination of Receipts Derived From Business in State; Fixing Value of Capital Stock; Alternate Method - History. Ga. L. 1929, p. 84, § 1; Ga. L....
§ 48-13-76. Corporate Net Worth Tax Due on First Day of Tax Period; Determination of Annual Tax Period; Determination of First Tax Period - History. Ga. L. 1929, p. 84, § 1; Ga. L....
§ 48-13-77. Corporate Net Worth Tax Return and Payment; Procedure; Combining Net Worth Tax Return With State Income Tax Return - Each corporation other than Georgia Subchapter “S” corporations subject to...
§ 48-13-78. Period for Payment of Tax; Effect - For corporations other than Georgia Subchapter “S” corporations, the tax...
§ 48-13-79. Penalties; Failure to File Timely; Extensions; Failure to Pay Timely; Interest - History. Ga. L. 1935, p. 11, § 2; Ga. L....
Article 5 - Excise Taxes on Rental Motor Vehicles
§ 48-13-90. Legislative Purpose and Intent - It is declared to be the purpose and intent of...
§ 48-13-91. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-13-92. Special Districts - Pursuant to the authority granted by Article IX, Section II,...
§ 48-13-93. Levy and Collection of Excise Taxes Upon Motor Vehicle Rental Charges; Expenditure of Taxes; Purpose - History. Code 1981, § 48-13-93 , enacted by Ga. L....
§ 48-13-94. Reimbursement for Persons Collecting Tax - Each person collecting the tax authorized by this article shall...
§ 48-13-95. Local Powers and Procedures - The manner of imposition, payment, and collection of the tax...
§ 48-13-96. Auditor’s Report - As a part of the audit report required under Code...
§ 48-13-97. Cash and Credit Rental Charges to Be Reported on Either Cash or Accrual Basis of Accounting - History. Code 1981, § 48-13-97 , enacted by Ga. L....
Article 6 - Excise Tax on Sale or Use of Energy
§ 48-13-110. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-13-111. Creation of Special Districts - Pursuant to the authority granted by Article IX, Section II,...
§ 48-13-112. Levy and Collection of Excise Tax on Sale or Use of Energy - History. Code 1981, § 48-13-112 , enacted by Ga. L....
§ 48-13-113. Notice of Meeting to Determine Levy - Prior to the adoption of the ordinance levying an excise...
§ 48-13-114. Adoption of Ordinance Levying Excise Tax Within Special District - History. Code 1981, § 48-13-114 , enacted by Ga. L....
§ 48-13-115. Nonparticipation of County Within Special District to Enter Into Intergovernmental Agreement - History. Code 1981, § 48-13-115 , enacted by Ga. L....
§ 48-13-116. Imposition of Excise Tax; Effective Date; Limitations - History. Code 1981, § 48-13-116 , enacted by Ga. L....
§ 48-13-117. Procedures for Manner of Payment and Collection; Assessment; Claim for Refund of Taxes Paid; Contingent Contract or Arrangement for Assessment of Tax Liability Prohibited - History. Code 1981, § 48-13-117 , enacted by Ga. L....
§ 48-13-118. Separate Revenue Schedule Required - As a part of the audit report required under Code...
§ 48-13-119. Transmittal of Returns and Remission of Taxes Due; Form of Returns; Estimated Tax Liability - History. Code 1981, § 48-13-119 , enacted by Ga. L....
§ 48-13-120. Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return - History. Code 1981, § 48-13-120 , enacted by Ga. L....
§ 48-13-121. Keeping and Preservation of Records, Exemption Certificates, and Books of Account; Records to Be Open to Examination; Audits and Examinations - History. Code 1981, § 48-13-121 , enacted by Ga. L....
§ 48-13-122. Authority to Waive Penalties - The provisions of Code Section 48-2-41, relating to authority to...
§ 48-13-123. Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest - History. Code 1981, § 48-13-123 , enacted by Ga. L....
§ 48-13-124. Willful Failure to Collect Tax; Misdemeanor; Punishment - History. Code 1981, § 48-13-124 , enacted by Ga. L....
§ 48-13-125. False or Fraudulent Return; Penalty - History. Code 1981, § 48-13-125 , enacted by Ga. L....
§ 48-13-126. Failure or Refusal to Furnish Return; Punishment - History. Code 1981, § 48-13-126 , enacted by Ga. L....
§ 48-13-127. Willful Failure to Keep Records or Open Records to Inspection; Punishment - History. Code 1981, § 48-13-127 , enacted by Ga. L....
§ 48-13-128. Violation of Article; Punishment - History. Code 1981, § 48-13-128 , enacted by Ga. L....
Article 7 - Taxation of Consumer Fireworks
§ 48-13-130. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-13-131. [Effective Until July 1, 2022] Excise Tax Imposed; Rate of Taxation; Allocation of Moneys Collected From Tax on Consumer Fireworks to Various Purposes; Payment - History. Code 1981, § 48-13-131 , enacted by Ga. L....
§ 48-13-131. [Effective July 1, 2022] Excise Tax Imposed; Rate of Taxation; Establishment of Fireworks Trust Fund - History. Code 1981, § 48-13-131 , enacted by Ga. L....
§ 48-13-132. Civil Penalty for Violations - A seller who knowingly and willfully violates the requirements of...
§ 48-13-133. Promulgation of Rules and Regulations - The department is authorized to adopt rules and regulations necessary...
Article 8 - Excise Tax on For-Hire Ground Transportation
§ 48-13-140. Definitions - As used in this article, the term: History. Code 1981,...
§ 48-13-141. [Effective Until July 1, 2022] Excise Tax on For-Hire Ground Transport; Annual Adjustment; Appropriation of Proceeds for Transit Projects - History. Code 1981, § 48-13-141 , enacted by Ga. L....
§ 48-13-141. [Effective July 1, 2022] Excise Tax on For-Hire Ground Transport; Georgia Transit Trust Fund Established; Annual Adjustment - (a.1) (1) (A) There shall be established a Georgia Transit...
§ 48-13-142. Penalty for Violations - Any for-hire ground transport service provider that knowingly and willfully...
§ 48-13-143. Quarterly Reporting Requirement - Each for-hire ground transport service provider shall submit a quarterly...
§ 48-13-144. Rules and Regulations - The department is authorized to adopt rules and regulations necessary...