From the below information my interpretation is we collect if the loan is in the name of a "natural person" and it's secured with their "primary residence" only. This does not include construction loans unless you are doing a construction to perm all in one loan, and it does not include rental property or second homes.
80-5-1-.04 Levy, Collection, Remittance and Refunds of Georgia Residential Mortgage Act Per Loan Fee
Each borrower who obtains a mortgage loan as defined in O.C.G.A. ยง 7-1-1000(21) shall pay to the department a per loan fee of $10.00.
O.C.G.A. 7-1-1000. Definitions:
(21) 'Mortgage loan' means a loan or agreement to extend credit made to a natural person, which loan is secured by a deed to secure debt, security deed, mortgage, security instrument, deed of trust, or other document representing a security interest or lien upon any interest in one-to-four family residential property located in Georgia, regardless of where made, including the renewal or refinancing of any such loan
29) "Residential property" means improved real property used or occupied, or intended to be used or occupied, as the primary residence of a natural person.
Such term does not include rental property or second homes. A natural person can have only one primary residence.
Under GA Code I can't seem to find the definition for "Natural Person" (only individual or person); however, the legal definition states that a "Natural Person" is a real human being, as distinguished from a corporation which is often treated as a fictitious person.
Hope this helps. : )