GA Code § 48-13-16 - Excluded Businesses or Practitioners; Other Laws on Occupation Taxes or Registration Fees of Local Governments Not Repealed.

Section 48-13-16 - Excluded Businesses or Practitioners; Other Laws on Occupation Taxes or Registration Fees of Local Governments Not Repealed.Section 48-13-16 - Excluded Businesses or Practitioners; Other Laws on Occupation Taxes or Registration Fees of Local Governments Not Repealed.

Section 48-13-15 - Confidentiality of Information Provided by Business or Practitioner; Violation; When Disclosure Allowed.Section 48-13-17 - Levy of License, Occupation, or Professional Tax by Counties and Municipalities Upon Real Estate Brokers.

(a) The following businesses or practitioners shall be excluded from occupation tax, registration fees, or regulatory fees under the provisions of this article but shall be subject to taxation and regulation as otherwise provided by general law and municipal charters:

(1) Those businesses regulated by the Public Service Commission and the Department of Public Safety;

(2) Those electrical service businesses organized under Chapter 3 of Title 46; and

(3) Any farm operation for the production from or on the land of agricultural products, but not including any agribusiness.

(b) This article shall not be construed to repeal other provisions of general law relating to local governments’ occupation tax, registration fees, or regulatory fees for businesses or practitioners of professions or occupations.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.