Specific, Business, and Occupation Taxes (arts. 1 — 8)
Chapter 12 - Estate Tax (§ 48-12-1)Chapter 14 - Grants and Special Revenue Disbursements (§§ 48-14-1 — 48-14-4)
Section 48-13-1 - [reserved] “in Towns or Cities” Defined.Section 48-13-2 - Prohibition of Export Tax on State Products.Section 48-13-3 - Prohibition of Capitation Tax; Exception.Section 48-13-4 - Prohibition of Tax on Activities Involving Air Commerce; Exceptions.Section 48-13-5 - Definitions.Section 48-13-6 - Levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations; Hearing on Tax Increase.Section 48-13-7 - Levy of Occupation Tax by Localities on Persons With No Location or Office in State; Superseding of Local Law; Tax Payable to Only One Local Government; Exemption.Section 48-13-8 - Imposition of Regulatory Fees by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations; Classification Based on Location Within or Without Corporate Limits Prohibited.Section 48-13-9 - Limitation on Authority of Local Government to Impose Regulatory Fee; Examples of Individuals and Entities Which May and May Not Be Subject to Fees; Methods for Determining Fees.Section 48-13-9.1 - Civil Action; Attorney’s Fees.Section 48-13-10 - Determining Amount of Occupation Tax; Criteria for Classification of Businesses and Practitioners; Administrative Fee; Exemptions or Reduction in Fees for Economic Development; Election of Tax by Practitioner.Section 48-13-10.1 - [repealed] Restriction on Authority of Counties and Municipalities to Impose Business License Fee or Occupational Tax on Wrecker Services.Section 48-13-11 - Prohibited Criteria or Methods in Determining Amount of Occupation Tax.Section 48-13-12 - Classification Rules for Businesses or Practitioners With More Than One Type of Service or Product.Section 48-13-13 - Prohibitions on Occupation Tax Levies by Local Governments.Section 48-13-14 - Levy on Business or Practitioner With Location or Office in More Than One Jurisdiction; Allocating Gross Receipts; Limits on Levies Using Criteria for Taxation.Section 48-13-15 - Confidentiality of Information Provided by Business or Practitioner; Violation; When Disclosure Allowed.Section 48-13-16 - Excluded Businesses or Practitioners; Other Laws on Occupation Taxes or Registration Fees of Local Governments Not Repealed.Section 48-13-17 - Levy of License, Occupation, or Professional Tax by Counties and Municipalities Upon Real Estate Brokers.Section 48-13-18 - Municipal Occupational Tax on Businesses, Trades, and Professions Licensed by or Registered With State.Section 48-13-19 - Limitation on Levy of Employment Taxes by Municipalities; Exception.Section 48-13-20 - Time for Payment of Fees and Taxes.Section 48-13-20.1 - Localities Levying Occupation Tax or Regulatory Fee to Collect Certain Information From Taxpayers; Electronic Submission of Information.Section 48-13-21 - Penalty for Failure to Pay Tax or Fee; Time; Amount; Interest and Administrative Fees; Exemption for Certain Military Service.Section 48-13-22 - Amount of Tax Due From Businesses Commenced on or After July 1.Section 48-13-23 - Duty to Post State Licenses in Places of Business by Persons Subject to Any Special or Occupational Tax.Section 48-13-24 - Census Governing Amount of Tax or License Fee to Be Paid.Section 48-13-25 - Effect of Entry of Nulla Bona on Right of Defaulting Taxpayer to Collect Fees for Services Rendered After Entry; Effect of Taxpayer’s Payment in Full of Delinquent Tax, on Such Right.Section 48-13-26 - Issuance of Executions Against Delinquent Taxpayers; Criminal Liability Unaffected.Section 48-13-27 - Ordinances and Resolutions to Be in Compliance With Amended Article.Section 48-13-28 - Disposition of Increase in Occupation Tax Revenue; Public Hearings.Section 48-13-29 - Compliance by Counties and Municipalities With Provisions; Electronic or Mail Application Process; Payment of Fees; Establishment of System of Permitting Not Required; Plans or Specifications by Mail.Section 48-13-30 - “contractor” Defined.Section 48-13-31 - Registration of Nonresident Contractors; Minimum Contract Price; Reports With Respect to Liability; Registration Fees; Disposition.Section 48-13-32 - Bonds; Procedure; Condition Precedent to Commencing Work; Amount; Blanket or Master Bonds; Amount; Registration of Completed Contracts; Fee.Section 48-13-33 - Injunction to Prevent Execution of Contract Pending Compliance With Registration and Bond Requirements; Procedure.Section 48-13-34 - Release of Bonds; Completion of Contract and Certification From Commissioner of Labor; Automatic Release.Section 48-13-35 - Appointment of Secretary of State by Nonresident Contractor as Agent for Service of Process; Time; Effect on Validity of Process as to Contractor.Section 48-13-36 - Actions; Venue; Service and Return of Summons; Procedure; Record Book Kept by Secretary of State; Contents.Section 48-13-37 - Preclusion of Right to Bring Action for Payment on Contract by Contractor in Violation of Article.Section 48-13-38 - Violations of Article; Penalty.Section 48-13-50 - Purpose.Section 48-13-50.1 - Creation of Special Districts.Section 48-13-50.2 - Definitions.Section 48-13-50.3 - Additional Nightly Tax Levied on Public Accommodations; Collection and Remittance by Innkeepers; Exemptions; Use of Funds From Additional Taxes; Provisions for Termination.Section 48-13-50.4 - Obligation of Marketplace Innkeepers to Collect and Remit Taxes; Conditions; Audits; Liability; Exceptions.Section 48-13-51 - County and Municipal Levies on Public Accommodations Charges for Promotion of Tourism, Conventions, and Trade Shows.Section 48-13-52 - Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate.Section 48-13-53 - Procedures.Section 48-13-53.1 - Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of Purchaser for Failure to Withhold Purchase Money.Section 48-13-53.2 - Tax Returns and Remittances.Section 48-13-53.3 - Taxes; Extensions and Returns; Failure of Innkeeper to Make Return and Pay Required Tax.Section 48-13-53.4 - Records and Books.Section 48-13-53.5 - Assessments.Section 48-13-53.6 - Unpaid Tax.Section 48-13-54 - Lodge Operated Under Jurisdiction of Department of Natural Resources or Other State Authority; Collection and Remittance of Tax; Use of Funds.Section 48-13-55 - Facility Operated by Charitable Trust or Functionally Related Business; License Fees; Limitation on or Applicability of Tax Levies.Section 48-13-56 - Annual Report to Department of Community Affairs.Section 48-13-56.1 - Hotel Motel Tax Performance Review Board; Composition; Appointments; Investigations of Complaints; Expenses of Members.Section 48-13-57 - Applicable Provisions From Chapter 2 of This Title; Waiving Interest and Penalties; Limitation for Assessment of Taxes.Section 48-13-58 - Penalties Added to Tax for Failure to Pay.Section 48-13-58.1 - Criminal Penalties for Failure to Make Return or Pay Taxes.Section 48-13-59 - Failure to Collect Taxes; Punishment.Section 48-13-60 - Unlawful Returns; Punishment.Section 48-13-61 - Failure to Furnish Return; Punishment.Section 48-13-62 - Failure to Keep and Open Records; Punishment.Section 48-13-63 - Other Violations; Punishment.Section 48-13-70 - Definition.Section 48-13-71 - Organizations and Companies Exempt From Corporate Net Worth Tax.Section 48-13-72 - Imposition of Annual Corporate Net Worth Tax on All Corporations Doing Business or Owning Property in State.Section 48-13-73 - Amount of Corporate Net Worth Tax; Amount for Taxable Period Less Than Six Months.Section 48-13-74 - Determination of Net Worth of Corporation; Determination by Commissioner Absent Disclosure of True Net Worth on Corporation’s Books or Return.Section 48-13-75 - Apportionment of Net Worth of Foreign Corporation; Determination of Receipts Derived From Business in State; Fixing Value of Capital Stock; Methods.Section 48-13-76 - Corporate Net Worth Tax Due on First Day of Tax Period; Determination of Annual Tax Period; Determination of First Tax Period.Section 48-13-77 - Corporate Net Worth Tax Return and Payment; Procedure; Combining Net Worth Tax Return With State Income Tax Return.Section 48-13-78 - Period for Payment of Tax; Effect.Section 48-13-79 - Penalties; Failure to File Timely; Extensions; Failure to Pay Timely; Interest.Section 48-13-90 - Legislative Purpose and Intent.Section 48-13-91 - Definitions.Section 48-13-92 - Special Districts.Section 48-13-93 - Levy and Collection of Excise Taxes Upon Motor Vehicle Rental Charges; Expenditure of Taxes; Purpose.Section 48-13-94 - Reimbursement for Persons Collecting Tax.Section 48-13-95 - Local Powers and Procedures.Section 48-13-96 - Auditor’s Report.Section 48-13-97 - Cash and Credit Rental Charges to Be Reported on Either Cash or Accrual Basis of Accounting.Section 48-13-110 - Definitions.Section 48-13-111 - Creation of Special Districts.Section 48-13-112 - Levy and Collection of Excise Tax on Sale or Use of Energy.Section 48-13-113 - Notice of Meeting to Determine Levy.Section 48-13-114 - Adoption of Ordinance Levying Excise Tax Within Special District.Section 48-13-115 - Nonparticipation of County Within Special District to Enter Into Intergovernmental Agreement.Section 48-13-116 - Imposition of Excise Tax; Effective Date; Limitations.Section 48-13-117 - Procedures for Payment, Collection, and Assessment; Refund Claims; Contingent Contract or Arrangement for Assessment of Liability Prohibited.Section 48-13-118 - Separate Revenue Schedule Required.Section 48-13-119 - Transmittal of Returns and Remission of Taxes Due; Form of Returns; Estimated Tax Liability.Section 48-13-120 - Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return.Section 48-13-121 - Keeping and Preservation of Records, Exemption Certificates, and Books of Account; Records to Be Open to Examination; Audits and Examinations.Section 48-13-122 - Authority to Waive Penalties.Section 48-13-123 - Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest.Section 48-13-124 - Willful Failure to Collect Tax; Misdemeanor; Punishment.Section 48-13-125 - False or Fraudulent Return; Penalty.Section 48-13-126 - Failure or Refusal to Furnish Return; Punishment.Section 48-13-127 - Willful Failure to Keep Records or Open Records to Inspection; Punishment.Section 48-13-128 - Violation of Article; Punishment.Section 48-13-130 - Definitions.Section 48-13-131 - Excise Tax Imposed; Rate of Taxation; Establishment of Fireworks Trust Fund.Section 48-13-132 - Civil Penalty for Violations.Section 48-13-133 - Promulgation of Rules and Regulations.Section 48-13-140 - Definitions.Section 48-13-141 - Excise Tax on For-hire Ground Transport; Georgia Transit Trust Fund Established; Annual Adjustment.Section 48-13-142 - Penalty for Violations.Section 48-13-143 - Quarterly Reporting Requirement.Section 48-13-144 - Rules and Regulations.