Title 48, Chapter 13, Section 19
(a) Except as may be authorized by general law, no municipality may
levy any tax upon an individual for the privilege of working within
or being employed within the limits of the municipality.
(b) Nothing contained in this Code section shall be construed to
prohibit a municipality, when otherwise authorized, from levying any
form of tax being levied by any municipality in this state on
January 1, 1980.