{"data":{"id":"us-ga/o.c.g.a.-40-1-168","jurisdiction":"us-ga","citation":"O.C.G.A. § 40-1-168","heading":"Local taxation of limousine carriers prohibited.","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 limousine carrier to operate equipment, or on the equipment, or on any incidents of the business of a limousine carrier.","path":["TITLE 40 Motor Vehicles and Traffic","CHAPTER 1 Identification and Regulation","Article 3 Motor Carriers","PART 3 Georgia Limousine 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":"1b0ba55ac4047c27d440c359cf00476262652a0f1dba8c590e3acec2558471f2","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-40-1-167","next":"us-ga/o.c.g.a.-40-1-169"},"notice":"GroundRules: Original legal text. Not legal advice."}