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Council updates occupational tax language to match state motor‑carrier statute

Lilburn City Council · December 14, 2025

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Summary

The council approved Ordinance 2025‑661 to amend Chapter 62, Article 2 (occupational tax) so the city code aligns with state statute 40‑1‑116 and clarifies exemptions for motor carriers; the ordinance passed by voice vote.

The Lilburn City Council approved Ordinance 2025‑661, amending the city code on occupational tax exemptions to align local language with state law.

Brianna presented the change, explaining the update is intended to mirror the current state statute. Speaker 5 stated, “The state statute 40‑1‑116 is the most updated version in terms of the exemptions for the motor carriers for paying occupation tax. And so this is just updating our ordinance to match that statute.”

Council moved and approved the ordinance (motion by Council member Puella; second by Council member Badlinton). The recorded voice vote was noted as 4 votes to 0 in favor.

The ordinance edits Chapter 62, Article 2, to clarify which businesses are excluded from the occupational tax and to harmonize the city code with state law; no fiscal impact or conflicting authority was raised during the meeting.