GA Code § 48-13-18 - Municipal Occupational Tax on Businesses, Trades, and Professions Licensed by or Registered With State.

Section 48-13-18 - Municipal Occupational Tax on Businesses, Trades, and Professions Licensed by or Registered With State.Section 48-13-18 - Municipal Occupational Tax on Businesses, Trades, and Professions Licensed by or Registered With State.

Section 48-13-17 - Levy of License, Occupation, or Professional Tax by Counties and Municipalities Upon Real Estate Brokers.Section 48-13-19 - Limitation on Levy of Employment Taxes by Municipalities; Exception.

(a) When otherwise authorized by law to levy occupation taxes on businesses, trades, and professions, a municipality shall be permitted to levy the taxes on businesses, trades, and professions which are licensed by or registered with the state. This Code section shall not be construed to repeal any express limitations on such municipal authority contained in general law.

(b) Nothing contained in this Code section shall be construed to authorize the municipal licensing or taxation of businesses, trades, or occupations operating motor vehicles required to be registered with the Department of Public Safety of this state.

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