O.C.G.A.

O.C.G.A. § 48-13-11 (2019)

Prohibited criteria or methods amount of occupation tax

✓ 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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in determining In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall not use the following criteria or methods:

(1) Dividing a business into its constituent parts and imposing a separate occupation tax on each part or portion of the business, except that businesses or practitioners with more than one type of

SPECIFIC, BUSINESS, & OCCUPATION TAXES activity or product shall be taxed in accordance with Code Section 48-13-12;

(2) The size or square footage of the space occupied by the business or practitioner; or

(3) Any criterion other than those described in Code Section

History

Code 1981, § 48-13-11, enacted by Ga. L. 1993, p. 1292, § 7; Ga. L. 1995, p. 419, § 1.

Annotations

Editor’s notes. Ga. L. 1993, p. 1292, § 9, effective

January 1, 1995, renumbered former Code Section 48-13-11 as present Code Section 48-13-20.