{"data":{"id":"us-ga/o.c.g.a.-48-7-140","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-140","heading":"Prohibition of local income taxes.","body":"On or after May 20, 2010, there shall be no local income taxes whatsoever levied or collected by any political subdivision of this state, and no local income tax returns shall be required.","path":["TITLE 48 Revenue and Taxation","CHAPTER 7 Income Taxes","Article 6 Local Income Taxes"],"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":"8c0518fc1d8eb429716f75e61e3522a36215d84996b4bfcd43fe353a80ba8634","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-129","next":"us-ga/o.c.g.a.-48-7-160"},"notice":"GroundRules: Original legal text. Not legal advice."}