O.C.G.A.

O.C.G.A. § 48-13-16 (2019)

Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed

✓ 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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(a) The following businesses or practitioners shall be excluded from occupation tax, registration fees, or regulatory fees under the provisions of this article but shall be subject to taxation and regulation as otherwise provided by general law and municipal charters:

(1) Those businesses regulated by the Public Service Commission and the Department of Public Safety;

(2) Those electrical service businesses organized under Chapter 3 of Title 46; and

(3) Any farm operation for the production from or on the land of agricultural products, but not including any agribusiness.

(b) This article shall not be construed to repeal other provisions of general law relating to local governments’ occupation tax, registration fees, or regulatory fees for businesses or practitioners of professions or occupations.

History

Code 1981, § 48-13-16, enacted by Ga. L. 1993, p. 1292, § 7; Ga. L. 1994, p. 366, § 2; Ga. L. 1995, p. 419, § 1; Ga. L. 2012, p. 580, § 24/HB 865; Ga. L. 2013, p. 141, § 48/HB 79.

Annotations

Editor’s notes. Ga. L. 1993, p. 1292, § 9, effective January 1, 1995, renumbered former Code Section 48-13-16 as present Code Section 48-13-25.

JUDICIAL DECISIONS Authority and municipality do not have same meaning. - In a declaration suit, a city was properly determined not to be a local authority as that term is used in O.C.G.A. § 48-13-13(5) and, thus, was subject to the levy of occupation taxes by another municipality for the city’s proprietary operations at the city’s

airport, which was in the other municipality’s city limits, because the terms local authority and municipality were not the same under the statute. City of Atlanta v. City of College Park, 292 Ga. 741, 741 S.E.2d 147, 2013 Ga. LEXIS 316 (2013).

Notes of Decisions

Cited in 1 case, 2013–2013 · leading case: City of Atlanta v. City of Coll. Park, 741 S.E.2d 147 (Ga. 2013).

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City of Atlanta v. City of Coll. Park, 741 S.E.2d 147 (Ga. 2013). · cites it 2× “See also OCGA §§ 48-13-16 (a); 43-12-1. The City of Atlanta argues that it qualifies as a ‘local authority” under OCGA § 48-13-13 (5) such that it would not have to pay occupation taxes to the City of College Park for conducting proprietary operations there.”

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.