O.C.G.A.
O.C.G.A. § 48-7-140 (2019)
Prohibition of local income taxes
✓ 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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On or after May 20, 2010, there shall be no local income taxes whatsoever levied or collected by any political subdivision of this state, and no local income tax returns shall be required.
History
Code 1981, § 48-7-140, enacted by Ga. L. 2010, p. 156, § 2/HB 984.
Annotations
Code Commission notes. Pursuant to Code Section 28-9-5, in
2010, “On or after May 20, 2010,” was substituted for “On or after the effective date of this Code section” at the beginning of this Code section.
RESEARCH REFERENCES ALR. Validity of municipal ordinance imposing income tax or license upon
nonresident in taxing jurisdiction (commuter tax), 48 A.L.R.3d 343.
ARTICLE 7 SETOFF DEBT COLLECTION