O.C.G.A. § 40-1-116 (2019)

Annotations

Law reviews. For article, “Commercial

Transportation,” see 74 Mercer L. Rev. 51 (2022).

JUDICIAL DECISIONS Editor’s notes. - In light of the similarity of the statutory provisions, decisions under Ga. L. 1929, p. 293, Ga. L. 1931, p. 199, § 18, former Code 1933, § 68-623, and former O.C.G.A. §§ 46-7-15 and 46-7-60, are included in the annotations for this Code section. This Code section not violative of constitutional rights. - Former Code 1933, § 68-623 did not violate Ga. Const. 1976, Art. I, Sec. I, Para. I and Art. I, Sec. II, Para. III (see now Ga. Const. 1983, Art. I, Sec. I, Para. I; Art. I, Sec. I, Para. II),

which declared that protection to person and property was the paramount duty of government and shall be impartial and complete, and no person shall be deprived of life, liberty, or property, except by due process of law. City of Albany v. Ader, 176 Ga. 391, 168 S.E. 1, 1933 Ga. LEXIS 85 (1933) (decided under former Code 1933, § 68-623); Mayor of Savannah v. V.C. Ellington Co., 177 Ga. 149, 170 S.E. 38, 1933 Ga. LEXIS 134 (1933) (decided under former Code 1933, § 68-623). Former Code 1933, § 68-623 was not

MOTOR VEHICLES & TRAFFIC

unconstitutional on grounds that the statute referred to more than one subject matter or contained matter different from what was expressed in the statute’s title. City of Albany v. Ader, 176 Ga. 391, 168 S.E. 1, 1933 Ga. LEXIS 85 (1933) (decided under former Code 1933, § 68-623); Mayor of Savannah v. V.C. Ellington Co., 177 Ga. 149, 170 S.E. 38, 1933 Ga. LEXIS 134 (1933) (decided under former Code 1933, § 68-623); V.C. Ellington Co. v. City of Macon, 177 Ga. 541, 170 S.E. 813, 1933 Ga. LEXIS 352 (1933) (decided under former Code 1933, § 68-623). Collection of taxes from limousine company. - Trial court’s grant of summary judgment to the Georgia Department of Revenue on a limousine company’s petition for a refund and declaration was upheld as no part of the Georgia Limousine Carrier Act, including O.C.G.A. § 40-1-168, barred the imposition and collection of state or local-option sales taxes from for-hire car services such as the limousine company for the rental of its limousines or cars. Exec. Limousine Transp., Inc. v. Curry, 361 Ga. App. 626, 865 S.E.2d 217, 2021 Ga. App. LEXIS 522 (2021). Private and common carriers for hire covered. - Former Code 1933, § 68-623 applied to both private carriers for hire and common carriers for hire, and a municipal road-use tax on these motor carriers was void. Mayor of Savannah v. V.C. Ellington Co., 177 Ga. 149, 170 S.E. 38, 1933 Ga. LEXIS 134 (1933) (decided under former Code 1933, § 68-623). Reasonable classification exempts producer from prescribed fee. - Language “So long as the title remains in the producer” limited the operation of the statutory exemption to such an extent that the only property in the class mentioned which was exempted was property where the “title remains in the producer.” This was a reasonable classification in favor of the producer, which will enable movement of the products over the highways so long as title remains in the producer without exaction of the prescribed fee. Aero Mayflower Transit Co. v. Georgia Pub. Serv. Comm’n, 179 Ga. 431, 176 S.E. 487, 1934 Ga. LEXIS 301 (1934), aff’d, 295 U.S. 285, 55

S. Ct. 709, 79 L. Ed. 1439, 1935 U.S. LEXIS 1114 (1935) (decided under Ga. L. 1931, p. 199, § 18). Annual license fee not unreasonable or oppressive. - As the annual license fee was for the privilege for a use as extensive as the carrier wills that it shall be, there was nothing unreasonable or oppressive in the burden so imposed. Aero Mayflower Transit Co. v. Georgia Pub. Serv. Comm’n, 295 U.S. 285, 55 S. Ct. 709, 79 L. Ed. 1439, 1935 U.S. LEXIS 1114 (1935) (decided under Ga. L. 1931, p. 199, § 18). Exemption from municipal taxation covers incidents of carrier business. - Former Code 1933, § 68-623 set up an exemption of a motor common carrier from municipal taxation, not only on the carrier’s equipment and the right to operate the equipment, but also on “any incidents of said motor carrier business.” Acme Freight Lines v. City of Vidalia, 193 Ga. 334, 18 S.E.2d 540, 1942 Ga. LEXIS 386 (1942) (decided under former Code 1933, § 68-623). “Incidents” of the business of a motor common carrier did not mean those things without which the business cannot be carried on. Such would be more properly classified as the business itself, rather than an incident thereof. Acme Freight Lines v. City of Vidalia, 193 Ga. 334, 18 S.E.2d 540, 1942 Ga. LEXIS 386 (1942) (decided under former Code 1933, § 68-623). Incident of the business of a motor common carrier of freight would be something naturally associated as pertinent to such transportation and necessarily dependent upon it, but without which the business of transportation might nevertheless be carried on, i.e., the incidental operation would be necessarily dependent upon the transportation, but the business of transportation would not be necessarily dependent upon the incidental operation. Acme Freight Lines v. City of Vidalia, 193 Ga. 334, 18 S.E.2d 540, 1942 Ga. LEXIS 386 (1942) (decided under Ga. L. 1931, p. 199, § 18). Operation of service is incident of carrier’s business within statute. - Operation by a motor common carrier, at a municipality lying on the carrier’s route,

IDENTIFICATION & REGULATION

of a truck to pick up and deliver freight which was to be or had been shipped from or to patrons at such municipality, was an incident of the carrier’s business of transporting freight, within former Code 1933, § 68-623, and by virtue of that section it was exempt from local taxation. Acme Freight Lines v. City of Vidalia, 193 Ga. 334, 18 S.E.2d 540, 1942 Ga. LEXIS 386 (1942) (decided under former Code 1933, § 68-623). Operation of motor common carrier in and around municipality not exempt. - Operation of a motor common carrier in and immediately around a municipality lying on the carrier’s route of a pick-up and delivery service of freight that had been shipped or was to be shipped to or by patrons at the municipality, was a service, within the classification of an incident of the business of a motor common carrier, and the operation cannot be termed “local draying,” such as was exempted from the operation of Ga. L. 1931, pp. 197 and 207, and to which the exemption from local taxation, under former Code 1933, § 68-602, would not apply. Acme Freight Lines v. City of Vidalia, 193 Ga. 334, 18 S.E.2d 540, 1942 Ga. LEXIS 386 (1942) (decided under former Code 1933, § 68-602). City tax ordinance held invalid. - Taxing ordinance of city was invalid because it was in conflict with former Code 1933, § 68-623, it being evident that the General Assembly’s purpose was to reserve to the state the exclusive right to tax common carrier. City of Albany v. Ader, 176 Ga. 391, 168 S.E. 1, 1933 Ga. LEXIS 85 (1933) (decided under former Code 1933, § 68-623). City without power to pass tax ordinance contrary to statute. - In view of the provisions of subsection (d) of former Code 1933, § 68-623, the mayor and council of the City of Atlanta were without power to pass an ordinance imposing an occupational license tax of $300.00 for the operation of a bus terminal. Southeastern Greyhound Lines v. City of Atlanta, 177 Ga. 181, 170 S.E. 43, 1933 Ga. LEXIS 142 (1933) (decided under former Code 1933, § 68-623). Entire municipal ordinance fails when repugnant to statute. - When a municipal corporation attempted to lay a

charge indifferently against motor common carriers and motor carriers for hire other than common carriers for the use of the municipality’s streets by such carriers, and the portion of the ordinance relating to common carriers was invalid because the ordinance was repugnant to state law, the entire ordinance will necessarily fail, since the objectionable portion as to common carriers was so connected with the general legislative scheme that, if it should be stricken out, effect could not be given to the intention of the mayor and council in adopting the ordinance. V.C. Ellington Co. v. City of Macon, 177 Ga. 541, 170 S.E. 813, 1933 Ga. LEXIS 352 (1933) (decided under former Code 1933, § 68-623). Control of state over streets and highways of entire commonwealth is paramount and supreme. - Municipal ordinances which conflict with legislative enactments must yield to the superior authority of the state. Silence on the part of the state, while the state may concede for the time being to municipalities the control and regulation of the streets and highways within the corporate limits of a municipality, was no bar to the exercise of the supreme authority whenever the state sees fit, by legislative enactment, to exercise authority and control. Mayor of Savannah v. V.C. Ellington Co., 177 Ga. 149, 170 S.E. 38, 1933 Ga. LEXIS 134 (1933) (decided under Ga. L. 1931, p. 199, § 18). “Highway” construed. - Word “highways” as used in former Code 1933, § 68-623 included streets. Southeastern Greyhound Lines v. City of Atlanta, 177 Ga. 181, 170 S.E. 43, 1933 Ga. LEXIS 142 (1933) (decided under Ga. L. 1931, p. 199, § 18). Fees charged are in nature of tax for use of highways. - Fees charged motor carriers for certificate of public convenience and necessity and for the license of each vehicle are in the nature of a tax, justified in the reasonable amounts exacted, as recompense for the special use of the highways for the purpose of gain. Southern Motorways, Inc. v. Perry, 39 F.2d 145, 1930 U.S. Dist. LEXIS 1936 (D. Ga. 1930) (decided under Ga. L. 1929, p. 293). No right of interstate carrier to use highway without paying. - Interstate carrier had no better right than any other

MOTOR VEHICLES & TRAFFIC

to use the state’s improved highway without the state’s consent, or without paying for the use. Johnson Transf. & Freight Lines v. Perry, 47 F.2d 900, 1931 U.S. Dist. LEXIS 1197 (D. Ga. 1931) (decided under Ga. L. 1929, p. 293). Regulation of use or roads by state. - State may license or refuse to license,

may condition or charge for, the use of the state’s improved roads, when the roads are turned from the roads’ common uses and purposes to the carrier’s business. Johnson Transf. & Freight Lines v. Perry, 47 F.2d 900, 1931 U.S. Dist. LEXIS 1197 (D. Ga. 1931) (decided under Ga. L. 1929, p. 293).

OPINIONS OF THE ATTORNEY GENERAL Editor’s notes. - In light of the similarity of the statutory provisions, opinions under former Code 1933, § 68-518, which was subsequently repealed but was succeeded by provisions in this Code section, are included in the annotations for this Code section. Lessor exempt from purchasing tags for vehicles leased to postal service. - Lessors relieved of liability of purchasing registration tags for vehicles

leased to postal service, when said leases are longer than 30 days duration and the postal service has exclusive use of the vehicles during the lease periods; when the lessors regain the use of vehicles on the termination of the leases or before their termination, they will again be responsible for the purchase of registration tags for the vehicles. 1974 Op. Att’y Gen. No. U74-16 (decided under former Code 1933, § 68-518).

RESEARCH REFERENCES Am. Jur. 2d. 13 Am. Jur. 2d, Carriers, §§ 300, 305, 313. ALR. State regulation of carriers by motor

vehicle as affected by interstate commerce clause, 47 A.L.R. 230; 49 A.L.R. 1203; 62 A.L.R. 52; 85 A.L.R. 1136; 109 A.L.R. 1245; 135 A.L.R. 1358.