TITLE 40 MOTOR VEHICLES AND TRAFFIC

Section 1. Identification and Regulation, 40-1-1 through 40-1-200.

ARTICLE 3 MOTOR CARRIERS

40-1-168. Local taxation of limousine carriers prohibited.

No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a limousine carrier to operate equipment, or on the equipment, or on any incidents of the business of a limousine carrier.

(Code 1981, §40-1-168, enacted by Ga. L. 2012, p. 580, § 1/HB 865.)