O.C.G.A. § 48-12-1 (2019)

Annotations

RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1857 et seq. ALR. Judgment in suit to recover

overpayment of estate or succession tax as res judicata, 118 A.L.R. 1065.

CHAPTER 13 SPECIFIC, BUSINESS, AND OCCUPATION TAXES Sec.

Article 1 General Provisions Sec.

[Reserved] “In towns or cities” defined. Prohibition of export tax on state products. Prohibition of capitation tax; exception. Prohibition of tax on activities involving air commerce; exceptions. Definitions. Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations; hearing on tax increase. Levy of occupation tax by localities on persons with no location or office in state; superseding of local law; tax payable to only one local government; exemption. Imposition of regulatory fees by counties and municipalities on businesses and practitioners of professions and occupations; classification based on location within or without corporate limits prohibited. Limitation on authority of local government to impose regulatory fee; examples of individuals and entities which may and may not be subject to fees; methods for determining fees. Civil action; attorney’s fees. Determining amount of occupation tax; criteria for classification of businesses and practitioners; administrative fee; exemptions or reduction in fees for economic development; election of tax by practitioner.

[Repealed] Restriction on authority of counties and municipalities to impose business license fee or occupational tax on wrecker services. Prohibited criteria or methods in determining amount of occupation tax. Classification rules for businesses or practitioners with more than one type of service or product. Prohibitions on occupation tax levies by local governments. Levy on business or practitioner with location or office in more than one jurisdiction; allocating gross receipts; limits on levies using criteria for taxation. Confidentiality of information provided by business or practitioner; violation; when disclosure allowed. Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed. Levy of license, occupation, or professional tax by counties and municipalities upon real estate brokers. Municipal occupational tax on businesses, trades, and professions licensed by or registered with state. Limitation on levy of employment taxes by municipalities; exception. Time for payment of fees and taxes. Localities levying occupation tax or regulatory fee to collect certain information from taxpayers; electronic submission of information.

Sec.

SPECIFIC, BUSINESS, & OCCUPATION TAXES Sec. Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service. Amount of tax due from businesses commenced on or after July 1. Duty to post state licenses in places of business by persons subject to any special or occupational tax. Census governing amount of tax or license fee to be paid. Effect of entry of nulla bona on right of defaulting taxpayer to collect fees for services rendered after entry; effect of taxpayer’s payment in full of delinquent tax, on such right. Issuance of executions against delinquent taxpayers; criminal liability unaffected. Ordinances and resolutions to be in compliance with amended article. Disposition of increase in occupation tax revenue; public hearings. Compliance by counties and municipalities with provisions; electronic or mail application process; payment of fees; establishment of system of permitting not required; plans or specifications by mail.

Excise Tax on Rooms, Lodgings, and Accommodations

Nonresident Contractors

“Contractor” defined. Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition. Bonds; procedure; condition precedent to commencing work; amount; blanket or master bonds; amount; reg-

istration of completed contracts; fee. Injunction to prevent execution of contract pending compliance with registration and bond requirements; procedure. Release of bonds; completion of contract and certification from Commissioner of Labor; automatic release. Appointment of Secretary of State by nonresident contractor as agent for service of process; time; effect on validity of process as to contractor. Actions; venue; service and return of summons; procedure; record book kept by Secretary of State; contents. Preclusion of right to bring action for payment on contract by contractor in violation of article. Violations of article; penalty. Article 3

Article 2

Purpose. Creation of special districts. Definitions. Additional nightly tax levied on public accommodations; collection and remittance by innkeepers; exemptions; use of funds from additional taxes; provisions for termination. Obligation of marketplace innkeepers to collect and remit taxes; conditions; audits; liability; exceptions. County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows. Allowance of percentage of tax collected as deduction to person reporting and paying

Sec.

tax; effect of delinquent payments; rate. Procedures. Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money. Tax returns and remittances. Taxes; extensions and returns; failure of innkeeper to make return and pay required tax. Records and books. Assessments. Unpaid tax. Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds. Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies. Annual report to Department of Community Affairs. Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members. Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes. Penalties added to tax for failure to pay. Criminal penalties for failure to make return or pay taxes. Failure to collect taxes; punishment. Unlawful returns; punishment. Failure to furnish return; punishment. Failure to keep and open records; punishment.

Sec.

Other violations; punishment. Article 4

Corporate Net Worth Tax

Definition. Organizations and companies exempt from corporate net worth tax. Imposition of annual corporate net worth tax on all corporations doing business or owning property in state. Amount of corporate net worth tax; amount for taxable period less than six months. Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation’s books or return. Apportionment of net worth of foreign corporation; determination of receipts derived from business in state; fixing value of capital stock; methods. Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period. Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return. Period for payment of tax; effect. Penalties; failure to file timely; extensions; failure to pay timely; interest. Article 5

Excise Taxes on Rental Motor Vehicles

Legislative purpose and intent. Definitions. Special districts. Levy and collection of excise

SPECIFIC, BUSINESS, & OCCUPATION TAXES

Sec.

taxes upon motor vehicle rental charges; expenditure of taxes; purpose. Reimbursement for persons collecting tax. Local powers and procedures. Auditor’s report. Cash and credit rental charges to be reported on either cash or accrual basis of accounting.

Sec.

Article 6

Excise Tax On Sale Or Use Of Energy

Definitions. Creation of special districts. Levy and collection of excise tax on sale or use of energy. Notice of meeting to determine levy. Adoption of ordinance levying excise tax within special district. Nonparticipation of county within special district to enter into intergovernmental agreement. Imposition of excise tax; effective date; limitations. Procedures for payment, collection, and assessment; refund claims; contingent contract or arrangement for assessment of liability prohibited. Separate revenue schedule required. Transmittal of returns and remission of taxes due; form of returns; estimated tax liability. Extension of time for making returns; penalties and interest; failure to make return.

Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations. Authority to waive penalties. Failure to make returns or pay full amount of tax; penalties and interest. Willful failure to collect tax; misdemeanor; punishment. False or fraudulent return; penalty. Failure or refusal to furnish return; punishment. Willful failure to keep records or open records to inspection; punishment. Violation of article; punishment. Article 7

Taxation of Consumer Fireworks

Definitions. Excise tax imposed; rate of taxation; establishment of Fireworks Trust Fund. Civil penalty for violations. Promulgation of rules and regulations. Article 8

Excise Tax on For-Hire Ground Transportation

Definitions. Excise tax on for-hire ground transport; Georgia Transit Trust Fund established; annual adjustment. Penalty for violations. Quarterly reporting requirement. Rules and regulations.

RESEARCH REFERENCES ALR. Liability for license fee or occupation tax of one who has conducted business without required license or payment, 5 A.L.R. 1312; 107 A.L.R. 652. Validity of privilege or occupation tax on business of severing natural resources from soil, 32 A.L.R. 827; 52 A.L.R. 187; 60 A.L.R. 101. Power to lay privilege tax on occupation or business of selling or manufacturing product which is itself exempt from tax, 56 A.L.R. 498. Rights as between dealer or manufacturer and taxing authorities in respect of taxes and license fees illegally received or collected, 93 A.L.R. 1485; 119 A.L.R. 542. Constitutionality of statute regulating or imposing tax or license fee upon newspapers or magazines, 110 A.L.R. 327. Intoxicating liquor business as subject to a tax imposed generally on occupations or business, 117 A.L.R. 686. Reasonableness of fee required of places where food is served for consumption upon the premises, and basis for fixing amount, 117 A.L.R. 1319. Occupation or license tax upon business or activities that are in violation of law, 118 A.L.R. 827.

Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A.L.R. 1011. Deductibility of other taxes or fees in computing excise or license taxes, 148 A.L.R. 263; 174 A.L.R. 1263. Validity, construction, and application of statutes or ordinances prohibiting or regulating automatic vending machines, 151 A.L.R. 1195. Payment of taxes to prevent closing of, or interference with, business as involuntary so as to permit recovery, 80 A.L.R.2d 1040. Single or isolated transactions as falling within provisions of commercial or occupational licensing requirements, 93 A.L.R.2d 90. Validity and construction of license tax or fee, or business privilege or occupational tax, on persons renting or leasing out real estate, 93 A.L.R.2d 1136. Exemption of agricultural activities or occupations from business or occupation license or tax, 38 A.L.R.4th 1074. Validity of state or municipal tax or license fee upon occupation of practicing law, 50 A.L.R.4th 467.

ARTICLE 1 GENERAL PROVISIONS Cross references. Annual occupational license taxes on distillers, brewers, wineries, retail dealers of distilled spirits, beer, wine, or other alcoholic products, §§ 3-4-20, 3-5-20, Editor’s notes. Ga. L. 1995, p. 419, § 2, not codified by the General Assembly, provides if a local government repeals, amends, or revises its ordinance or resolution relating to occupation taxes or regulatory fees during the tax year 1995, such a local

government is authorized but not required to allow by ordinance or resolution businesses and practitioners of professions and occupations to pay for the tax year 1995 the lesser of: (1) Taxes and fees computed in accordance with the ordinance or resolution which was in effect on January 1, 1995; or (2) Taxes and fees computed in accordance with the ordinance or resolution which became effective after April 11, 1995, but before January 1, 1996.

JUDICIAL DECISIONS Editor’s notes. - In light of the similarity of the statutory provisions,

decisions under former Code 1933, Ch. 92-3, which was subsequently repealed

T.48, C.13, A.1 SPECIFIC, BUSINESS, & OCCUPATION TAXES but was succeeded by provisions in this article, are included in the annotations for this article. Reasonableness of occupation tax. - Reasonableness of an occupation tax is not dependent upon the amount of business conducted or on the profit received by a particular individual but is

determined by the conditions in the municipality as a whole as justifying the tax upon the business or occupation in question. National Linen Serv. Corp. v. City of Gainesville, 181 Ga. 397, 182 S.E. 610, 1935 Ga. LEXIS 99 (1935) (decided under former Code 1933, Ch. 92-3).