TITLE 48 REVENUE AND TAXATION

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

ARTICLE 1 GENERAL PROVISIONS

48-13-4. Prohibition of tax on activities involving air commerce; exceptions.

1. It shall be unlawful for the state or any county, municipality, airport authority, district, or other political subdivision to levy or collect a tax, fee, head charge, or other charge, directly or indirectly, on:
   1. Persons traveling in air commerce, whether on regularly scheduled commercial airlines, chartered air flights, or in privately owned civil aircraft;
   2. The carriage of persons traveling in air commerce; or
   3. The sale of air transportation or on the gross receipts derived from air transportation.
2. This Code section shall not be construed to prohibit the state or any county, municipality, airport authority, district, or other political subdivision:
   1. From levying or collecting any property, income, franchise, sale, use, or other tax otherwise authorized by law; or
   2. Which owns or operates an airport from levying or collecting reasonable rental charges, landing fees, license fees, permit fees, and other service charges for the use of airport facilities and related facilities from aircraft owners, operators, persons selling or providing goods or services to the owners or operators or to the public, and others, when otherwise allowed by law.

(Ga. L. 1973, p. 483, § 1; Code 1933, § 91A-6003, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 419, § 1.)