Georgia Code
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-55. Facility Operated by Charitable Trust or Functionally Related Business; License Fees; Limitation on or Applicability of Tax Levies

History. Code 1981, § 48-13-55 , enacted by Ga. L. 1990, p. 1134, § 1; Ga. L. 1991, p. 810, § 8; Ga. L. 2010, p. 579, § 17/SB 131.

<< Previous
Next >>

Structure Georgia Code

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. Purpose

§ 48-13-50.1. Creation of Special Districts

§ 48-13-50.2. Definitions

§ 48-13-50.3. Additional Nightly Tax Levied on Public Accommodations; Collection and Remittance by Innkeepers; Exemptions; Use of Funds From Additional Taxes; Provisions for Termination

§ 48-13-50.4. Obligation of Marketplace Innkeepers to Collect and Remit Taxes; Conditions; Audits; Liability; Exceptions

§ 48-13-51. County and Municipal Levies on Public Accommodations Charges for Promotion of Tourism, Conventions, and Trade Shows

§ 48-13-52. Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate

§ 48-13-53. Procedures

§ 48-13-53.1. Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of Purchaser for Failure to Withhold Purchase Money

§ 48-13-53.2. Tax Returns and Remittances

§ 48-13-53.3. Taxes; Extensions and Returns; Failure of Innkeeper to Make Return and Pay Required Tax

§ 48-13-53.4. Records and Books

§ 48-13-53.5. Assessments

§ 48-13-53.6. Unpaid Tax

§ 48-13-54. Lodge Operated Under Jurisdiction of Department of Natural Resources or Other State Authority; Collection and Remittance of Tax; Use of Funds

§ 48-13-55. Facility Operated by Charitable Trust or Functionally Related Business; License Fees; Limitation on or Applicability of Tax Levies

§ 48-13-56. Annual Report to Department of Community Affairs

§ 48-13-56.1. Hotel Motel Tax Performance Review Board; Composition; Appointments; Investigations of Complaints; Expenses of Members

§ 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

§ 48-13-62. Failure to Keep and Open Records; Punishment

§ 48-13-63. Other Violations; Punishment