Title 48, Chapter 13, Section 16
( 48-13-16)
(a) 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: (1) Those businesses regulated by the Georgia Public Service
Commission; (2) Those electrical service businesses organized under Chapter 3
of Title 46; and (3) Any farm operation for the production from or on the land of
agricultural products, but not including any agribusiness. (b) 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. |