Georgia § 48-13-16 - Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed.
Full text of Georgia Official Code of Georgia Annotated § 48-13-16 — Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed., with citation guidance and answers to common questions.
§ 48-13-16. Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed.
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: Those businesses regulated by the Public Service Commission and the Department of Public Safety; Those electrical service businesses organized under Chapter 3 of Title 46; and Any farm operation for the production from or on the land of agricultural products, but not including any agribusiness. 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. (Code 1981, § 48-13-16 , enacted by Ga. L. 1993, p. 1292, § 7; Ga. L. 1994, p. 366, § 2; Ga. L. 1995, p. 419, § 1; Ga. L. 2012, p. 580, § 24/HB 865; Ga. L. 2013, p. 141, § 48/HB 79.) Editor's notes. - Ga. L. 1993, p. 1292, § 9, effective January 1, 1995, renumbered former Code Section 48-13-16 as present Code Section 48-13-25.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-13-16
What does Official Code of Georgia Annotated § 48-13-16 cover?
Section 48-13-16 ("Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed.") 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 § 48-13-16?
A common citation format is "Official Code of Georgia Annotated § 48-13-16" (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 § 48-13-16 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.