{"data":{"id":"us-ga/o.c.g.a.-40-1-116","jurisdiction":"us-ga","citation":"O.C.G.A. § 40-1-116","heading":"Additional taxation prohibited by localities.","body":"No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a motor carrier to operate equipment, or on the equipment, or on any incidents of the business of a motor carrier.","path":["TITLE 40 Motor Vehicles and Traffic","CHAPTER 1 Identification and Regulation","Article 3 Motor Carriers","PART 2 Certification of Motor Carriers"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.40.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"70fee5ff33123c6a5ff9933c0ddfee0fcd22a3e7b3efb0de2461b1f1a1e78839","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-40-1-115","next":"us-ga/o.c.g.a.-40-1-117"},"notice":"GroundRules: Original legal text. Not legal advice."}