Georgia Code
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-50. Purpose

It is declared to be the purpose and intent of the General Assembly that:
History. Ga. L. 1975, p. 1002, § 1; Code 1933, § 91A-6201, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.
Law reviews.
For article, “Online Travel Companies Find Issues with Hotels Extremely Taxing: Georgia’s Hotel-Motel Occupancy Excise Tax and Expedia, Inc. v. City of Columbus, T.J. Evans,” see 61 Mercer L. Rev. 1263 (2010).

Structure Georgia Code