O.C.G.A. § 46-7-15 (2019)
Registration and licensing of carriers; cities and counties barred from levying taxes on carriers
(a) Except as otherwise provided in this Code section, before any motor common or contract carrier engaged in exempt passenger intrastate commerce as provided for in subparagraph (C) of paragraph (9) of Code Section 46-1-1 shall operate any motor vehicle on or over any public highway of this state, it shall first secure a registration permit from the commissioner by making application therefor on forms supplied by the commissioner and paying a $25.00 filing fee. The application shall show the operations claimed to be exempt. A carrier’s registration permit shall be valid so long as there is no change in its operating authority but may be amended to reflect any changes by application to the commissioner on a form provided by the commissioner and payment of a $5.00 filing fee.
(b) Every motor common or contract carrier operating pursuant to a certificate or permit shall annually on or before the thirty-first day of December of each calendar year, but not earlier than the preceding first day of October or, as to a vehicle put into use during the course of the year, before the vehicle is put into use, make application to the commissioner for the issuance of an annual identification and registration stamp or stamps, make application for the registration of all motor vehicles to be operated under such certificate or permit, in such manner and form as the commissioner may by rule or regulation prescribe, and shall pay to the commissioner a fee of $5.00 for the registration of each vehicle and issuance of identification and registration stamp to operate same. Each annual identification and registration stamp shall be valid for a period of 16 months extending from the first day of October of any year through the thirty-first day of January of the next succeeding year.
(c) Motor carriers operating pursuant to a certificate or permit as provided for in this article may, in lieu of other vehicle registration provisions contained in this Code section, register vehicles operated as an emergency, temporary, or trip-lease vehicle for a period not exceeding 15 days by payment to the commissioner of a fee of $8.00 for each vehicle so registered. Upon such registration, the commissioner shall issue an emergency, temporary, or trip-lease vehicle registration permit.
(d) Whenever any motor vehicle is operated on or over any public highway of this state without the motor common or contract carrier operating such vehicle first having obtained the annual registration and license or temporary vehicle registration permit provided for in this Code section, the motor common or contract carrier operating such vehicle shall be required to pay a fee of $25.00 for the late registration of such vehicle.
(e) No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature on a motor common or contract carrier, or on the equipment of a motor common or contract carrier, or on the right of a motor common or contract carrier to operate such equipment, or on any incidents of the business of a motor common or contract carrier.
History
(Ga. L. 1931, p. 199, § 18; Code 1933, § 68-623; Ga. L. 1937, p. 469, § 1; Ga. L. 1943, p. 351, § 1; Ga. L. 1973, p. 643, § 3; Ga. L. 1980, p. 475, § 2; Ga. L. 1986, p. 1283, § 4; Ga. L. 1988, p. 1607, § 1; Ga. L. 1996, p. 950, § 3; Ga. L. 2000, p. 951, § 9-4.)
Annotations
Cross references. - Permits and fees for motor trucks not registered in state, § 40-2-110 et seq. Schedule of license fees for operation of motor vehicles, § 48-10-2. Editor’s notes. - Ga. L. 2000, p. 951, § 13-1, not codified by the General Assembly, provides that the 2000 Act which amended this Code section becomes fully effective July 1, 2001, but authorizes administrative action commencing April 28, 2000, for purposes of appointing certain officials,
adopting rules and regulations, employing personnel, and preparing for and phasing in full implementation; provided, however, that the Governor may by executive order extend the date for full implementation of the Act to no later than July 1, 2003. In accordance with an executive order issued June 29, 2001, by the Governor, the amendment of this Code section by Ga. L. 2000, p. 951, became fully effective July 1, 2001.
JUDICIAL DECISIONS In light of the similarity of the provisions, decisions under former Ga. L. 1929, p. 293, and former Code Section 46-7-60, are included in the annotations under this Code section. This section not violative of constitutional rights. - Former Code 1933, § 68-623 (see O.C.G.A. § 46-7-15) did not violate Ga. Const. 1976, Art. I, Sec. I, Para. I and Art. I, Sec. II, Para. III (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); Mayor of Savannah v. V.C. Ellington Co., 177 Ga. 149, 170 S.E. 38 (1933). Former Code 1933, § 68-623 (see O.C.G.A. § 46-7-15) was not unconstitutional on grounds that it refered to more than one subject matter or contains matter different from what was expressed in its title. City of Albany v. Ader, 176 Ga. 391, 168 S.E. 1 (1933); Mayor of Savannah v. V.C. Ellington Co., 177 Ga. 149, 170 S.E. 38 (1933); V.C. Ellington Co. v. City of Macon, 177 Ga. 541, 170 S.E. 813 (1933). Private and common carriers for hire covered by section. - Former Code 1933, § 68-623 (see § 46-7-15) 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). Reasonable classification exempts producer from prescribed fee. - The language ‘‘So long as the title remains in the producer’’ limits 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), aff ’d, 295 U.S. 285, 55 S. Ct. 709, 79 L. Ed. 1439 (1935) (decided under former Code Section 46-7-60).
Annual license fee not unreasonable or oppressive. - As the annual license fee is for the privilege for a use as extensive as the carrier wills that it shall be, there is 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) (decided under former Code Section 46-7-60). Exemption from municipal taxation covers incidents of carrier business. - Former Code 1933, § 68-623 (see O.C.G.A. § 46-7-15) sets up an exemption of a motor common carrier from municipal taxation, not only on its equipment and the right to operate the same, 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). ‘‘Incidents’’ of the business of a motor common carrier does 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). An 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). Operation of service is incident of carrier’s business within this section. - The operation by a motor common carrier, at a municipality lying on its route, of a truck to pick up and deliver freight which is to be or has 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 (see O.C.G.A. § 46-7-15), 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).
Operation of motor common carrier in and around municipality not exempt from this section. - The operation of a motor common carrier in and immediately around a municipality lying on its 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, is 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 is 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 (see O.C.G.A. § 46-7-15), would not apply. Acme Freight Lines v. City of Vidalia, 193 Ga. 334, 18 S.E.2d 540 (1942). City tax ordinance held invalid. - Taxing ordinance of city was invalid because it was in conflict with former Code 1933, § 68-623 (see O.C.G.A. § 46-7-15), 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). City without power to pass tax ordinance contrary to this section. - In view of the provisions of subsection (d) of former Code 1933, § 68-623 (see O.C.G.A. § 46-7-15), 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). Entire municipal ordinance fails where repugnant to this section. - Where a municipal corporation attempts to lay a charge indifferently against motor common carriers and motor carriers for hire other than common carriers for the use of its streets by such carriers, and the portion of the ordinance relating to common carriers is invalid because repugnant to the state law, the entire ordinance will necessarily fail, since the objectionable portion as to common carriers is 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).
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, is 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). ‘‘Highway’’ construed. - Word ‘‘highways’’ as used in former Code 1933, § 68-623 (see O.C.G.A. § 46-7-15) included streets. Southeastern Greyhound Lines v. City of Atlanta, 177 Ga. 181, 170 S.E. 43 (1933). 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 (N.D. Ga. 1930) (decided under former Ga. L. 1929, p. 293). No right of interstate carrier to use highway without paying. - An interstate carrier has no better right than any other to use the state’s improved highway without its consent, or without paying for it. Johnson Transf. & Freight Lines v. Perry, 47 F.2d 900 (N.D. Ga. 1931) (decided under former Ga. L. 1929, p. 293). Regulation of use or roads by state. - The state may license or refuse to license, may condition or charge for, the use of its improved roads, when they are turned from their common uses and purposes to the carrier’s business. Johnson Transf. & Freight Lines v. Perry, 47 F.2d 900 (N.D. Ga. 1931) (decided under Ga. L. 1929, p. 293). Cited in Dixie Ohio Express Co. v. State Revenue Comm’n, 306 U.S. 72, 59 S. Ct. 435, 83 L. Ed. 495 (1939); Benton Bros. Drayage & Storage Co. v. Mayor of Savannah, 219 Ga. 172, 132 S.E.2d 196 (1963).
OPINIONS OF THE ATTORNEY GENERAL Editor’s notes. - Some of the decisions cited below were decided under former Code 1933, § 68-518. 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 (rendered 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 com-
merce clause, 47 ALR 230; 49 ALR 1203; 62 ALR 52; 85 ALR 1136; 109 ALR 1245; 135 ALR 1358.