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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 40. MOTOR VEHICLES AND TRAFFIC |
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Chapter 2. REGISTRATION AND LICENSING OF MOTOR VEHICLES |
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Article 7. MOTOR VEHICLE LICENSE FEES AND CLASSES |
| § 40-2-150. Definitions |
| § 40-2-151. Annual license fees for operation of vehicles; fee for permanent licensing of certain trailers |
| § 40-2-152. Fees for apportionable vehicles; restricted license plates for vehicles |
| § 40-2-154. License plates for different classes of vehicles; distinguishing markings |
| § 40-2-155. Transfers of annual licenses and plates to certain other vehicles; application and fee; payment of additional fee when substituted vehicle required to have higher-priced plate |
| § 40-2-156. Rate of annual license fee for certain vehicles registered during specified parts of year |
| § 40-2-157. Payment of fees under International Registration Plan |
| § 40-2-158. Fee assessment to registrants |
| § 40-2-159. Time of application and payment for plate |
| § 40-2-161. Rate of annual license fee for vehicles carrying passengers over route of 50 miles or less |
| § 40-2-162. Apportionment of cost of annual license fees of motor buses to motor common carriers of passengers for hire operating partially outside state; formula; rules |
| § 40-2-163. Purchase by truck or tractor owner of higher weight license plate; payment of difference between fees |
| § 40-2-164. Decrease of allowable maximum weight (license class) for trucks and tractors; time; certain trucks not entitled to partial year license |
| § 40-2-165. Purchase of new license plate by owner of truck weighing more than carried plate permits; credit for surrendered plate |
| § 40-2-166. Violation of article; penalty |
| § 40-2-167. Definitions; separately stated fees in a rental agreement; recoverable fees and taxes |
| § 40-2-168. Registration and licensing of taxicabs and limousines |
REFS & ANNOS
TITLE 40 Chapter 2 Article 7 NOTE
JUDICIAL DECISIONS
PURPOSE. --Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) is properly construed as an Act providing for the licensing and registration of motor buses, the fees charged and collected thereunder to be used primarily for the maintenance of the highways, and not as an Act to levy an occupational tax on motor bus corporations using the highways to raise revenue for general purposes. Georgia Power Co. v. Musgrove, 77 Ga. App. 880, 50 S.E.2d 118 (1948).
Scope and extent of Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) shows a legislative intent to deal comprehensively with the registration and licensing of motor vehicles operated over the highways of this state. Its primary purpose seems to be the control and regulation of motor vehicles, and not the raising of revenue, although license and registration fees necessarily bring in revenue. Georgia Power Co. v. Musgrove, 77 Ga. App. 880, 50 S.E.2d 118 (1948).
Manifest purpose of Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) is to require each motor vehicle capable of operating generally over the highways and roadways of this state to be registered and a license obtained for the vehicle's operation. Georgia Power Co. v. Musgrove, 77 Ga. App. 880, 50 S.E.2d 118 (1948).
While Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) was entitled an amendatory Act, it did not purport to be merely cumulative or auxiliary to the former Act on the same subject, but it was a comprehensive Act covering the entire subject of the levying of annual license fees for the registration and licensing of the operation of motor vehicles and the Act was evidently intended by the legislature as a complete revision of and substitute for the former Acts insofar as the former Act dealt with fixing the annual license fees for the registration and licensing of the operation of motor vehicles. Georgia Power Co. v. Musgrove, 77 Ga. App. 880, 50 S.E.2d 118 (1948).
LICENSE FEES NOT A TAX AGAINST PUBLIC PROPERTY. --License fee provided for in Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) is nothing more than a license fee, and is not in essence a revenue-raising measure. Therefore, it does not amount to the levying of a tax against public property. Burkett v. State, 198 Ga. 747, 32 S.E.2d 797 (1945).
OPINIONS OF THE ATTORNEY GENERAL
CLASSIFICATION OF A VEHICLE DEPENDS UPON THE VEHICLE'S USE, rather than the method by which the owner is compensated for use, or the ownership of the vehicle. 1954-56 Op. Att'y Gen. p. 484.
RESEARCH REFERENCES
AM. JUR. 2D. --7A Am. Jur. 2d, Automobiles and Highway Traffic, §§ 53, 54, 56.
ALR. --Tax on automobile or on its use for cost of road or street construction, improvement, or maintenance, 24 ALR 937; 68 ALR 200.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Municipality as subject to state license or excise taxes, 159 ALR 365.
PURPOSE. --Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) is properly construed as an Act providing for the licensing and registration of motor buses, the fees charged and collected thereunder to be used primarily for the maintenance of the highways, and not as an Act to levy an occupational tax on motor bus corporations using the highways to raise revenue for general purposes. Georgia Power Co. v. Musgrove, 77 Ga. App. 880, 50 S.E.2d 118 (1948).
Scope and extent of Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) shows a legislative intent to deal comprehensively with the registration and licensing of motor vehicles operated over the highways of this state. Its primary purpose seems to be the control and regulation of motor vehicles, and not the raising of revenue, although license and registration fees necessarily bring in revenue. Georgia Power Co. v. Musgrove, 77 Ga. App. 880, 50 S.E.2d 118 (1948).
Manifest purpose of Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) is to require each motor vehicle capable of operating generally over the highways and roadways of this state to be registered and a license obtained for the vehicle's operation. Georgia Power Co. v. Musgrove, 77 Ga. App. 880, 50 S.E.2d 118 (1948).
While Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) was entitled an amendatory Act, it did not purport to be merely cumulative or auxiliary to the former Act on the same subject, but it was a comprehensive Act covering the entire subject of the levying of annual license fees for the registration and licensing of the operation of motor vehicles and the Act was evidently intended by the legislature as a complete revision of and substitute for the former Acts insofar as the former Act dealt with fixing the annual license fees for the registration and licensing of the operation of motor vehicles. Georgia Power Co. v. Musgrove, 77 Ga. App. 880, 50 S.E.2d 118 (1948).
LICENSE FEES NOT A TAX AGAINST PUBLIC PROPERTY. --License fee provided for in Ga. L. 1937-38, Ex. Sess., p. 259 (see O.C.G.A. Art. 7, Ch. 2, T. 40) is nothing more than a license fee, and is not in essence a revenue-raising measure. Therefore, it does not amount to the levying of a tax against public property. Burkett v. State, 198 Ga. 747, 32 S.E.2d 797 (1945).
OPINIONS OF THE ATTORNEY GENERAL
CLASSIFICATION OF A VEHICLE DEPENDS UPON THE VEHICLE'S USE, rather than the method by which the owner is compensated for use, or the ownership of the vehicle. 1954-56 Op. Att'y Gen. p. 484.
RESEARCH REFERENCES
AM. JUR. 2D. --7A Am. Jur. 2d, Automobiles and Highway Traffic, §§ 53, 54, 56.
ALR. --Tax on automobile or on its use for cost of road or street construction, improvement, or maintenance, 24 ALR 937; 68 ALR 200.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Municipality as subject to state license or excise taxes, 159 ALR 365.