Section 40-1-168. Local taxation of limousine carriers prohibited

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No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a limousine carrier to operate equipment, or on the equipment, or on any incidents of the business of a limousine carrier.

Code 1981, § 40-1-168, enacted by Ga. L. 2012, p. 580, § 1/HB 865.

                    
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