Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each such district shall include all of the territory within the county except territory located within the boundaries of any municipality which imposes an excise tax on charges to the public for rooms, lodgings, and accommodations under this article.
History. Code 1981, § 48-13-50.1 , enacted by Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.
Law reviews.
For annual survey of local government law, see 58 Mercer L. Rev. 267 (2006).
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-50.1. Creation of Special Districts
§ 48-13-53.2. Tax Returns and Remittances
§ 48-13-53.4. Records and Books
§ 48-13-56. Annual Report to Department of Community Affairs
§ 48-13-57. Provisions Applying to Taxes
§ 48-13-58. Penalties Added to Tax for Failure to Pay
§ 48-13-58.1. Criminal Penalties for Failure to Make Return or Pay Taxes
§ 48-13-59. Failure to Collect Taxes; Punishment
§ 48-13-60. Unlawful Returns; Punishment
§ 48-13-61. Failure to Furnish Return; Punishment