Except as otherwise specifically provided in this article, the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.
History. Ga. L. 1975, p. 1002, § 4; Code 1933, § 91A-6203, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1; Ga. L. 1998, p. 894, § 5; Ga. L. 2000, p. 1325, § 2.
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