Georgia Code
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-56.1. Hotel Motel Tax Performance Review Board; Composition; Appointments; Investigations of Complaints; Expenses of Members

History. Code 1981, § 48-13-56.1 , enacted by Ga. L. 2004, p. 403, § 3; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2005, p. 532, § 2/HB 505; Ga. L. 2008, p. 1032, § 11/HB 1168.
Cross references.
Annual local government finances reports and local independent authority indebtedness reports, § 36-81-8 .
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2004, “economic development” was substituted for “industry, trade, and tourism” in paragraph (a)(7) and “state revenue commissioner” was substituted for “commissioner of revenue” in paragraph (a)(8).

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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