Ga. Code § 7-1-958

Current through 2023-2024 Legislative Session Chapter 709
Section 7-1-958 - Tax exemptions, credits, and privileges; occupational license taxes
(a) Any tax exemptions, tax credits, or tax privileges granted to banks or trust companies and other lending institutions by any general laws of this state are granted to corporations organized pursuant to this article.
(b) Every corporation organized and engaged in business under this article shall pay an annual state occupational license tax of $50.00. Counties and municipalities are authorized, in addition, to levy the occupational license taxes as prescribed; provided, however, that no county or municipality shall levy any such occupational license tax in a greater amount than those prescribed.

OCGA § 7-1-958

Amended by 2017 Ga. Laws 275,§ 7, eff. 5/9/2017.
Amended by 2016 Ga. Laws 450,§ 7-4, eff. 7/1/2016.