Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-13-10: Revenue and Taxation — O.C.G.A. § 48-13-10
What this law says, in plain English
Local governments must classify businesses uniformly for occupation tax purposes using consistent criteria: employee count, profitability ratios, gross receipts combined with profitability, or flat fees.
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