TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 1 GENERAL PROVISIONS

48-13-19. Limitation on levy of employment taxes by municipalities; exception.

1. Except as may be authorized by general law, no municipality may levy any tax upon an individual for the privilege of working within or being employed within the limits of the municipality.
2. Nothing contained in this Code section shall be construed to prohibit a municipality, when otherwise authorized, from levying any form of tax being levied by any municipality in this state on January 1, 1980.

(Code 1933, § 91A-6014, enacted by Ga. L. 1980, p. 1298, § 1; Code 1981, §48-13-8; Code 1981, §48-13-19, as redesignated by Ga. L. 1993, p. 1292, § 7; Ga. L. 1995, p. 419, § 1.)