{"data":{"id":"us-ga/o.c.g.a.-48-13-3","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-3","heading":"Prohibition of capitation tax; exception.","body":"No county, municipality, or district shall levy or collect any capitation tax whatever, except street tax.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.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":"4a032162db7065ec205611561e22a6860b0f07216211fbecad75c87a78a193ab","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-2","next":"us-ga/o.c.g.a.-48-13-4"},"notice":"GroundRules: Original legal text. Not legal advice."}