Each county or municipality imposing a tax as authorized by this article shall, as a condition of continuing authorization to impose the tax, annually file with the Department of Community Affairs a report specifying the rate of taxation and amounts collected and expended pursuant to this article. Such report shall include the schedules specified under subparagraph (b)(1)(B) of Code Section 36-81-8 and shall be filed in such form and at such times as may be specified by rule of the Department of Community Affairs.
History. Code 1981, § 48-13-56 , enacted by Ga. L. 1990, p. 1134, § 1; Ga. L. 2004, p. 403, § 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