Georgia § 48-13-19 Limitation on levy of employment taxes by municipalities; exception

Georgia Statutes

§ 48-13-19 — Limitation on levy of employment taxes by municipalities; exception

Georgia § 48-13-19

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This text of Georgia § 48-13-19 (Limitation on levy of employment taxes by municipalities; exception) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-13-19 (2026).

Text

(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.

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(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.