GA Code § 48-13-11 - Prohibited Criteria or Methods in Determining Amount of Occupation Tax.

Section 48-13-11 - Prohibited Criteria or Methods in Determining Amount of Occupation Tax.Section 48-13-11 - Prohibited Criteria or Methods in Determining Amount of Occupation Tax.

Section 48-13-10.1 - [repealed] Restriction on Authority of Counties and Municipalities to Impose Business License Fee or Occupational Tax on Wrecker Services.Section 48-13-12 - Classification Rules for Businesses or Practitioners With More Than One Type of Service or Product.

In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall not use the following criteria or methods:

(1) Dividing a business into its constituent parts and imposing a separate occupation tax on each part or portion of the business, except that businesses or practitioners with more than one type of activity or product shall be taxed in accordance with Code Section 48-13-12;

(2) The size or square footage of the space occupied by the business or practitioner; or

(3) Any criterion other than those described in Code Section 48-13-10.

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