enjoyment privilege in Georgia

8 Georgia opinions name it 2 courts 1910–2025 1 in the last five years

The cases below were cited by Georgia courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (3)

Case	Followed	Cited
Head v. Cigarette Sales Co.green ga · 1939 · cited in 2 Georgia opinions naming this issue, 1966–2025 2 sentences 2025Pretermitting whether Uber can be considered a marketplace facilitator, the General Assembly in 2020 also repealed the imposition of sales tax on “any for-hire ground transport trip” and, in its place, imposed a per-ride excise tax13 that “shall be 13 Excise taxes, unlike sales taxes, are usually a fixed amount per unit or transaction; they are essentially a transaction tax “imposed upon the performance of an act, engaging in an occupation, or the enjoyment of a privilege.” Head v. Cigarette Sales Co., 188 Ga. 452, 457 (2) ( 4 SE2d 203 ) (1939). 36 collected and remitted by the for-hire ground 2025Pretermitting whether Uber can be considered a marketplace facilitator, the General Assembly in 2020 also repealed the imposition of sales tax on “any for-hire ground transport trip” and, in its place, imposed a per-ride excise tax13 that “shall be 13 Excise taxes, unlike sales taxes, are usually a fixed amount per unit or transaction; they are essentially a transaction tax “imposed upon the performance of an act, engaging in an occupation, or the enjoyment of a privilege.” Head v. Cigarette Sales Co., 188 Ga. 452, 457 (2) ( 4 SE2d 203 ) (1939). 36 collected and remitted by the for-hire ground	2	2
Ashley v. City of Greensborogreen ga · 1950 · cited in 2 Georgia opinions naming this issue, 1976–1982 2 sentences 1982“The use of the streets for the purpose of parking automobiles is a privilege and not a right, and the privilege of parking must be accepted with such reasonable burdens as the city may impose as a condition for the enjoyment of that privilege.” Ashley v. City of Greensboro, 206 Ga. 800, 804 ( 58 SE2d 815 ) (1950). 1982“The use of the streets for the purpose of parking automobiles is a privilege and not a right, and the privilege of parking must be accepted with such reasonable burdens as the city may impose as a condition for the enjoyment of that privilege.” Ashley v. City of Greensboro, 206 Ga. 800, 804 ( 58 SE2d 815 ) (1950).	2	2
Pacific Gas & Electric Co. v. Robertsgreen cal · 1914 · cited in 1 Georgia opinions naming this issue, 1939–1939 2 sentences 1939Patton v. Brady, 184 U. S. 608 (22 Sup. Ct. 493, 46 L. ed. 713, 718); Flint v. Stone Tracy Co., supra. See also Gilman v. Philadelphia, 70 U. S. 713 (18 L. ed. 96); Pacific Gas & Electric Co. v. Roberts, 168 Cal. 420, 430 ( 143 Pac. 700 ; 33 C. 1939Patton v. Brady, 184 U. S. 608 (22 Sup. Ct. 493, 46 L. ed. 713, 718); Flint v. Stone Tracy Co., supra. See also Gilman v. Philadelphia, 70 U. S. 713 (18 L. ed. 96); Pacific Gas & Electric Co. v. Roberts, 168 Cal. 420, 430 ( 143 Pac. 700 ; 33 C.	1	1

Distinguished, questioned or overruled (0)

Case	Negative	Cited
No negative-treatment citations attached to this issue in Georgia. Read the followed side critically anyway.

Also cited on this issue (5)

Case	Cited	Years
Sutton v. Gunn green ga · 1891 2 sentences 1961Sutton v. Gunn, 86 Ga. 652 ( 12 S. E. 979 ). 1961Sutton v. Gunn, 86 Ga. 652 ( 12 S. E. 979 ).	2	1910–1961
Bowers v. City of Muskegon green mich · 1943 2 sentences 1950Gardner v. City of Brunswick, supra. See also Owens v. Owens, 193 S. C. 260 ( 8 S. E. 2d, 339 ); Bowers v. City of Muskegan, 305 Mich. 676 ( 9 N. W. 2d, 889 ). 1950Gardner v. City of Brunswick, supra. See also Owens v. Owens, 193 S. C. 260 ( 8 S. E. 2d, 339 ); Bowers v. City of Muskegan, 305 Mich. 676 ( 9 N. W. 2d, 889 ).	1	1950–1950
Owens v. Owens, Mayor green sc · 1940 1 sentence 1950Gardner v. City of Brunswick, supra. See also Owens v. Owens, 193 S. C. 260 ( 8 S. E. 2d, 339 ); Bowers v. City of Muskegan, 305 Mich. 676 ( 9 N. W. 2d, 889 ).	1	1950–1950
Gilman v. Philadelphia green · 1866 1 sentence 1939Patton v. Brady, 184 U. S. 608 (22 Sup. Ct. 493, 46 L. ed. 713, 718); Flint v. Stone Tracy Co., supra. See also Gilman v. Philadelphia, 70 U. S. 713 (18 L. ed. 96); Pacific Gas & Electric Co. v. Roberts, 168 Cal. 420, 430 ( 143 Pac. 700 ; 33 C.	1	1939–1939
Patton v. Brady green scotus · 1902 1 sentence 1939Patton v. Brady, 184 U. S. 608 (22 Sup. Ct. 493, 46 L. ed. 713, 718); Flint v. Stone Tracy Co., supra. See also Gilman v. Philadelphia, 70 U. S. 713 (18 L. ed. 96); Pacific Gas & Electric Co. v. Roberts, 168 Cal. 420, 430 ( 143 Pac. 700 ; 33 C.	1	1939–1939

Where else courts name it

MD 14 (1925–2024) IN 10 (1904–2008) MI 10 (1921–2014) GA 8 (1910–2025) OH 8 (1904–2025) NY 6 (1857–1958) WA 6 (1976–2015) NM 5 (1938–2015) MA 4 (1932–1995) CO 4 (1983–1998) PA 4 (1936–1977) KS 4 (1973–2017) OK 4 (1945–2003) MO 3 (1933–2018) CA 3 (1902–1953) LA 3 (1938–2018) ME 2 (1957–1985) MN 2 (2013–2014) IA 2 (1942–2002) SD 2 (1944–1959) OR 2 (1901–1992) AR 2 (1915–1956) MT 2 (1964–1979) TN 2 (1923–2020) NC 2 (1915–1939) VA 2 (1880–1881) KY 2 (1927–1971)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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