O.C.G.A.

O.C.G.A. § 40-1-168 (2019)

Local taxation prohibited

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.

History

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

Annotations

Law reviews. For article, “Commercial Transportation,” see 74 Mercer L. Rev. 51 (2022).

JUDICIAL DECISIONS Collection of state or local - option sales taxes. - 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).

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: Exec. Limousine Transp., Inc. v. David Curry, in His Off. Capacity as Revenue Comm'r of the Georgia Dep't of Revenue (Ga. Ct. App. 2021).

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Exec. Limousine Transp., Inc. v. David Curry, in His Off. Capacity as Revenue Comm'r of the Georgia Dep't of Revenue (Ga. Ct. App. 2021). · cites it 6× “argues that it is entitled to a refund of local sales taxes because OCGA § 40-1-168, a provision of Title 40’s Georgia Limousine Carrier Act, prohibits such taxes.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.