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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-13-3: Prohibition of capitation tax; exception.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 13 Specific, Business, and Occupation Taxes
  3. Article 1 General Provisions

No county, municipality, or district shall levy or collect any capitation tax whatever, except street tax.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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