reglab/housing_qa huggingface dataset:
GA Code § 48-13-22 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 1 - General Provisions|§ 48-13-22. Amount of Tax Due From Businesses Commenced on or After July 1

 When any person commences business on or after July 1 in any year, the business or occupation tax for the remaining portion of the year shall be 50 percent of the tax imposed for the entire year, except that (1) local governments which tax according to the criterion described in paragraph (3) of subsection (a) of Code Section 48-13-10 are authorized to levy their customary rate on the gross receipts of the business or practitioner from the commencement of the business; (2) the administrative fee authorized as a component of an occupation tax by subsection (e) of Code Section 48-13-10 shall not be reduced; and (3) a practitioner of a profession or occupation who elects as his or her occupation tax the amount described in paragraph (2) of subsection (g) of Code Section 48-13-10 shall receive no reduction in such amount.    (Ga. L. 1935, p. 11, § 20; Code 1933, § 91A-6008, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, §48-13-13; Code 1981, §48-13-22, as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1; Ga. L. 1999, p. 749, § 7.)
GA Code § 48-13-23 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 1 - General Provisions|§ 48-13-23. Duty to Post State Licenses in Places of Business by Persons Subject to Any Special or Occupational Tax

 Each person subject to any special or occupation tax who is also licensed by the state shall post the state license in a conspicuous place in the licensee's place of business and shall keep the license there at all times while the license remains valid.    (Ga. L. 1924, p. 183, § 2; Code 1933, § 92-302; Code 1933, § 91A-6006, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, §48-13-14; Code 1981, §48-13-23, as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1.)
GA Code § 48-13-24 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 1 - General Provisions|§ 48-13-24. Census Governing Amount of Tax or License Fee to Be Paid

 In any provision of this chapter where population controls the amount of tax or license fee to be paid, the most recent United States decennial census shall govern.    (Ga. L. 1927, p. 56, § 15; Code 1933, § 92-301; Ga. L. 1935, p. 11, § 2; Code 1933, § 91A-6009, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, §48-13-15; Code 1981, §48-13-24, as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1.)
GA Code § 48-13-25 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 1 - General Provisions|§ 48-13-25. Effect of Entry of Nulla Bona on Right of Defaulting Taxpayer to Collect Fees for Services Rendered After Entry; Effect of Taxpayer's Payment in Full of Delinquent Tax, on Such Right

 When a nulla bona entry has been entered by proper authority upon an execution issued by the tax collector or tax commissioner against any person defaulting on a special tax, the person against whom the entry is made shall not be allowed or entitled to have or collect any fees or charges whatever for services rendered after the entry of the nulla bona. If, at any time after the entry of nulla bona has been made, the person against whom the execution issues pays the tax in full together with all interest and costs accrued on the tax, the person may collect any fees and charges due him or her as though he or she had never defaulted in the payment of the tax.    (Ga. L. 1896, p. 37, § 3; Civil Code 1910, § 1157; Code 1933, § 92-2109; Code 1933, § 91A-6013, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, §48-13-16; Code 1981, §48-13-25, as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1.)
GA Code § 48-13-26 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 1 - General Provisions|§ 48-13-26. Issuance of Executions Against Delinquent Taxpayers; Criminal Liability Unaffected

 In addition to the other remedies available to the state, counties, and municipalities for the collection of special taxes, occupation taxes, and regulatory fees due the state, counties, and municipalities from persons subject to the tax or fee who fail or refuse to pay the tax or fee, the officer charged with the collection of the tax or fee shall issue executions against the delinquent taxpayers for any or all of the following: the amount of the taxes or fees due when the taxes or fees become due; any penalty imposed by subsection (a) of Code Section 48-13-21; and any interest imposed by the local ordinance in accordance with subsection (b) of Code Section 48-13-21. The court of competent jurisdiction for the enforcement of ordinances of the local government which has levied the tax or imposed the fee may, if authorized by the local ordinance, impose a civil fine for failure to pay the occupation tax or regulatory fee. Such a civil fine shall not exceed $500.00 and may be enforced by the contempt power of the court.    (Ga. L. 1903, p. 17, §§ 1, 2; Civil Code 1910, §§ 1152, 1153; Code 1933, §§ 92-2107, 92-2108; Ga. L. 1935, p. 11, § 21; Code 1933, § 91A-6012, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, §48-13-17; Ga. L. 1990, p. 644, § 2; Code 1981, §48-13-26, as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1; Ga. L. 1999, p. 749, § 7.)
GA Code § 48-13-27 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 1 - General Provisions|§ 48-13-27. Ordinances and Resolutions to Be in Compliance With Amended Article

  The governing authority of any county or municipal corporation which enacted an ordinance or resolution relating to occupation taxes or regulatory fees pursuant to the provisions of this article and other general law effective January 1, 1995, which ordinance or resolution is in effect on April 11, 1995, shall enact an ordinance or resolution in compliance with the provisions of this article, on or after April 11, 1995.   Subsection (a) of this Code section shall not impair the right of any county or municipal corporation:   To determine the content of such an ordinance or resolution relating to occupation taxes or regulatory fees, provided that such ordinance or resolution complies with general law; and   To elect not to impose occupation taxes or regulatory fees.       (Code 1981, §48-13-27, enacted by Ga. L. 1995, p. 419, § 1; Ga. L. 2002, p. 415, § 48.)
GA Code § 48-13-28 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 1 - General Provisions|§ 48-13-28. Disposition of Increase in Occupation Tax Revenue; Public Hearings

 In any year when revenue from occupation taxes is greater than revenue from occupation taxes for the preceding year for a local government, the local government shall hold one or more public hearings as a part of the process of determining how to use the additional revenue.    (Code 1981, §48-13-28, enacted by Ga. L. 1995, p. 419, § 1.)
GA Code § 48-13-30 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 2 - Nonresident Contractors|§ 48-13-30. "Contractor" Defined

 As used in this article, the term "contractor" means any person engaged in the business of constructing, altering, repairing, dismantling, or demolishing buildings, roads, bridges, viaducts, sewers, water and gas mains, streets, disposal plants, water filters, tanks and towers, airports, dams, water wells, pipelines, and every other type of structure, project, development, or improvement coming within the definition of real property or personal property including, but not limited to, constructing, altering, or repairing of property to be held either for sale or rental, and all subcontractors so engaged.   (Ga. L. 1961, p. 480, § 1; Code 1933, § 91A-6101, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-13-31 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 2 - Nonresident Contractors|§ 48-13-31. Registration of Nonresident Contractors; Minimum Contract Price; Reports With Respect to Liability; Registration Fees; Disposition

 Each nonresident contractor desiring to engage in the business of contracting in this state shall register with the commissioner for each contract when the total contract price or compensation to be received amounts to more than $10,000.00 and shall report to the commissioner as provided by rule with respect to the tax liability of the contractor pursuant to the business including, but not limited to, liability under Chapter 8 of Title 34. The commissioner shall charge a fee for the registration in the amount of $10.00 for each contract. All fees received by the commissioner shall be deposited on Monday of each week with the Office of the State Treasurer.   (Ga. L. 1961, p. 480, § 2; Ga. L. 1972, p. 492, § 1; Code 1933, § 91A-6102, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296.)   Law reviews.   - For article discussing legal aspects of investments and trade in Georgia by foreign business enterprises, see 27 Mercer L. Rev. 629 (1976).    JUDICIAL DECISIONS
GA Code § 48-13-32 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 2 - Nonresident Contractors|§ 48-13-32. Bonds; Procedure; Condition Precedent to Commencing Work; Amount; Blanket or Master Bonds; Amount; Registration of Completed Contracts; Fee

  Before entering into the performance of any contract the total price of which or the total compensation to be received by the contractor from which amounts to more than $10,000.00, the contractor shall execute and file with the commissioner a good and valid bond with a surety company authorized to do business in this state or with sufficient sureties to be approved by the commissioner, conditioned that all taxes which may accrue to the state and to the political subdivisions of the state on account of the execution and performance of the contract will be paid on demand, including, but not limited to, contributions due under Chapter 8 of Title 34.   The execution and filing of the bond required by subsection (a) of this Code section shall be a condition precedent to commencing work on any contract in this state.     Every bond required by this Code section shall be in an amount equal to 10 percent of the contract price or of the compensation to be received by the contractor pursuant to the contract.     The commissioner may permit or require a contractor to file a blanket or master bond conditioned as provided in subsection (a) of this Code section and in a sum determined proper by the commissioner when:   The contractor is engaged in a continuing service under multiple contracts or is performing services under a contract on a contingent or unit basis, and the contract price or compensation cannot be determined until after the performance of the contract; or   The commissioner finds that registration of a contract before commencement of work under the contract is impracticable for any reason.     No bond pursuant to this paragraph shall be in an amount of less than $10,000.00 with respect to all contracts to be performed during the current calendar year.   On or before March 1 in each year, the contractor shall report and register all contracts of $10,000.00 or more completed during the previous calendar year and shall pay the registration fee of $10.00 for each contract.        (Ga. L. 1961, p. 480, § 3; Code 1933, § 91A-6103, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-13-33 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 2 - Nonresident Contractors|§ 48-13-33. Injunction to Prevent Execution of Contract Pending Compliance With Registration and Bond Requirements; Procedure

 Each person failing to register as required by this article or failing to execute the required bond before beginning the performance of any contract shall be denied the right to perform the contract until he complies with registration and bond requirements. The county attorney of any county in which the contract is to be performed, the Attorney General, when requested by the Commissioner of Labor, or the attorney for the commissioner, when requested by the commissioner, may proceed by injunction to prevent any activity in the performance of the contract until the registration is made and the bond is executed and filed. A temporary injunction enjoining the execution of any such contract shall be granted without notice by any judge authorized by law to grant injunctions.   (Ga. L. 1961, p. 480, § 3; Code 1933, § 91A-6104, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1985, p. 708, § 18.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1985, "Commissioner of Labor" was substituted for "Commissioner of the Department of Labor" in the second sentence.
GA Code § 48-13-34 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 2 - Nonresident Contractors|§ 48-13-34. Release of Bonds; Completion of Contract and Certification From Commissioner of Labor; Automatic Release

 No bond required under this article shall be released until the contract for which the bond is given has been fully performed and until the commissioner obtains a written release from the Commissioner of Labor certifying that all contributions and interest due from the principal on the bond under Chapter 8 of Title 34 have been paid in full. Bonds shall be released automatically two years after written notification of the completion of the contract is received by the commissioner unless a court proceeding has been instituted against the contractor.   (Ga. L. 1961, p. 480, § 7; Ga. L. 1972, p. 492, § 2; Code 1933, § 91A-6108, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1985, p. 708, § 19.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1985, "Commissioner of Labor" was substituted for "Commissioner of the Department of Labor" in the first sentence.    RESEARCH REFERENCES
GA Code § 48-13-35 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 2 - Nonresident Contractors|§ 48-13-35. Appointment of Secretary of State by Nonresident Contractor as Agent for Service of Process; Time; Effect on Validity of Process as to Contractor

 At the time a contractor registers with the commissioner, the contractor shall make an appointment in writing of the Secretary of State or his successor in office to be his true and lawful agent upon whom may be served all lawful process in any action or proceeding against the nonresident contractor for state and local taxes arising out of any contract executed or being executed in this state. The appointment shall be evidence of the contractor's agreement that any process against him which is served on the Secretary of State shall be of the same legal force and validity as if served upon him personally within the state.   (Ga. L. 1961, p. 480, § 4; Code 1933, § 91A-6105, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES     C.J.S.  - 72 C.J.S., Process, § 76.
GA Code § 48-13-36 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 2 - Nonresident Contractors|§ 48-13-36. Actions; Venue; Service and Return of Summons; Procedure; Record Book Kept by Secretary of State; Contents

 An action against any contractor pursuant to this article may be brought by the attorney for the commissioner or by the Attorney General on behalf of the Department of Labor, in Fulton County or in any county in which any work under the contract is performed. The summons shall be directed to the Secretary of State and shall require the defendant to answer by a certain day, not less than 30 days nor more than 60 days from the date of the issuance of the summons. The summons shall be forwarded immediately by the clerk of the court to the Secretary of State who shall immediately forward a copy of the summons to the contractor at the address given by the contractor. After forwarding the summons, the Secretary of State shall make return of the summons to the court in which the summons was issued. The return shall show the date of receipt of the summons by the Secretary of State, the date of forwarding the copy of the summons, and the name and address of the person to whom the Secretary of State forwarded the copy of the summons. The return shall be under the hand and seal of the office of the Secretary of State and shall have the same force and effect as a due and sufficient return made by the sheriff on process directed to him. The Secretary of State shall keep a suitable record book in which he shall docket every action commenced as provided in this Code section against any contractor. The record book shall show the court in which the action is brought, the title of the case, the time when the action is commenced, and the date and manner of service.   (Ga. L. 1961, p. 480, § 5; Code 1933, § 91A-6106, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1985, p. 708, § 20.)   Law reviews.   - For note discussing problems with venue in Georgia, and proposing statutory revisions to improve the resolution of venue questions, see 9 Ga. St. B. J. 254 (1972).    RESEARCH REFERENCES
GA Code § 48-13-38 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 2 - Nonresident Contractors|§ 48-13-38. Violations of Article; Penalty

  It shall be unlawful for any person:   Before beginning the performance of any contract, to fail to register as required by this article;   Before beginning the performance of any contract, to fail to execute the bond required by this article; and   To violate any other provision of this article.     Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1961, p. 480, § 8; Code 1933, § 91A-9929, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-13-50 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-50. Purpose

 It is declared to be the purpose and intent of the General Assembly that:    Each county and municipality in this state shall be authorized to levy certain excise taxes as hereinafter provided in this article; and   Funds be made available for the purposes of promoting, attracting, stimulating, and developing conventions and tourism in the counties and municipalities and for the provision of other local government services.    (Ga. L. 1975, p. 1002, § 1; Code 1933, § 91A-6201, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.)   Law reviews.   - For article, "Online Travel Companies Find Issues with Hotels Extremely Taxing: Georgia's Hotel-Motel Occupancy Excise Tax and Expedia, Inc. v. City of Columbus, T.J. Evans," see 61 Mercer L. Rev. 1263 (2010).    JUDICIAL DECISIONS
GA Code § 48-13-50.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-50.1. Creation of Special Districts

 Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts.One such district shall exist within the geographical boundaries of each county, and the territory of each such district shall include all of the territory within the county except territory located within the boundaries of any municipality which imposes an excise tax on charges to the public for rooms, lodgings, and accommodations under this article.    (Code 1981, §48-13-50.1, enacted by Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.)   Law reviews.   - For annual survey of local government law, see 58 Mercer L. Rev. 267 (2006).    JUDICIAL DECISIONS
GA Code § 48-13-52 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-52. Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate

 Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of the deduction shall be 3 percent of the amount due, but only if the amount due was not delinquent at the time of payment.   (Ga. L. 1975, p. 1002, § 5; Code 1933, § 91A-6204, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1; Ga. L. 1992, p. 815, § 5.)    RESEARCH REFERENCES
GA Code § 48-13-53 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations|§ 48-13-53. Procedures

 Except as otherwise specifically provided in this article, the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.   (Ga. L. 1975, p. 1002, § 4; Code 1933, § 91A-6203, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1; Ga. L. 1998, p. 894, § 5; Ga. L. 2000, p. 1325, § 2.)    JUDICIAL DECISIONS     Determination as to whether tax applied to online travel company had to be determined first.  - Trial court erred by dismissing a city's declaratory judgment action against several online travel companies for lack of subject matter jurisdiction, and the appellate court erred by affirming the dismissal as the issue of whether the city's ordinance allowing the city to collect a hotel occupancy tax from the online travel companies was a contested issue in the matter that neither lower court had determined. The legal question of whether the ordinance even applied to the online travel companies had to be determined before the city was required to submit to the administrative process set forth within the ordinance and the enabling statutes, O.C.G.A. § 48-13-50 et seq. City of Atlanta v. Hotels.com, L.P., 285 Ga. 231, 674 S.E.2d 898 (2009).