Georgia - Statute

Levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations With No Location or Office in State; Local Law or City Charter Superseded; Laws Applicable to Levy; Tax Payable to Only One Local Government; Exemption for Payers of Local Occupation Taxes Out of State | Title 48 - Revenue and Taxation | Georgia Law

This Georgia statute covers levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations With No Location or Office in State and Local Law or City Charter Superseded and Laws Applicable to Levy and Tax Payable to Only One Local Government and Exemption for Payers of Local Occupation Taxes Out of State under Title 48 - Revenue and Taxation. It sets out the requirements, procedures, or limits that apply under this part of the code. Read the full text and FAQ below to confirm who it applies to, what it requires, and any exceptions.

Legal Content

Levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations With No Location or Office in State; Local Law or City Charter Superseded; Laws Applicable to Levy; Tax Payable to Only One Local Government; Exemption for Payers of Local Occupation Taxes Out of State

Georgia - Title 48 - Revenue and Taxation
Summary
This Georgia statute covers levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations With No Location or Office in State and Local Law or City Charter Superseded and Laws Applicable to Levy and Tax Payable to Only One Local Government and Exemption for Payers of Local Occupation Taxes Out of State under Title 48 - Revenue and Taxation. It sets out the requirements, procedures, or limits that apply under this part of the code. Read the full text and FAQ below to confirm who it applies to, what it requires, and any exceptions.
Frequently Asked Questions

What does Georgia Code § 48-13-7 cover?

This Georgia statute covers levy of Occupation Tax by Counties and Municipalities on Businesses and Practitioners of Professions and Occupations With No Location or Office in State and Local Law or City Charter Superseded and Laws Applicable to Levy and Tax Payable to Only One Local Government and Exemption for Payers of Local Occupation Taxes Out of State under Title 48 - Revenue and Taxation.

Who needs to pay attention to Georgia Code § 48-13-7?

Anyone dealing with the rights, duties, procedures, or compliance questions raised by this section should read it in context with Title 48 - Revenue and Taxation.

Does Georgia Code § 48-13-7 create penalties or procedural rules?

This section does not clearly state a standalone penalty in the excerpt we analyzed. Enforcement may come from related provisions in the same code.

Where can I research related Georgia law?

Search Georgia Code § 48-13-7 on FlawFinder or browse the surrounding sections in Title 48 - Revenue and Taxation to compare related definitions, exceptions, and enforcement rules.

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