Current as of April 14, 2021 | Updated by FindLaw Staff
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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.
Cite this article: FindLaw.com - Georgia Code Title 48. Revenue and Taxation § 48-13-11 - last updated April 14, 2021 | https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-13-11/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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