Georgia § 48-13-11 - Prohibited criteria or methods in determining amount of occupation tax.
Full text of Georgia Official Code of Georgia Annotated § 48-13-11 — Prohibited criteria or methods in determining amount of occupation tax., with citation guidance and answers to common questions.
§ 48-13-11. Prohibited criteria or methods in determining amount of occupation tax.
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: 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; The size or square footage of the space occupied by the business or practitioner; or Any criterion other than those described in Code Section 48-13-10 . (Code 1981, § 48-13-11 , enacted by Ga. L. 1993, p. 1292, § 7; Ga. L. 1995, p. 419, § 1.) Editor's notes. - Ga. L. 1993, p. 1292, § 9, effective January 1, 1995, renumbered former Code Section 48-13-11 as present Code Section 48-13-20.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-13-11
What does Official Code of Georgia Annotated § 48-13-11 cover?
Section 48-13-11 ("Prohibited criteria or methods in determining amount of occupation tax.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-13-11?
A common citation format is "Official Code of Georgia Annotated § 48-13-11" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-13-11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.