Georgia Municipalities Burden Home-Based Businesses with Regulations

Georgia touts its business-friendly climate, but some home-based businesses face another layer of bureaucracy: local government licensing requirements, a Center Square analysis found.

Nearly 30 years ago, Georgia lawmakers passed legislation giving cities the power to impose business and occupation requirements, including taxes and regulatory fees. While lawmakers have revised the law, local governments may levy and collect occupation taxes on any business or practitioner with an office in the jurisdiction.

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