Georgia Code
Article 5 - Excise Taxes on Rental Motor Vehicles
§ 48-13-95. Local Powers and Procedures

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. Code 1981, § 48-13-95 , enacted by Ga. L. 1996, p. 1639, § 1.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 13 - Specific, Business, and Occupation Taxes

Article 5 - Excise Taxes on Rental Motor Vehicles

§ 48-13-90. Legislative Purpose and Intent

§ 48-13-91. Definitions

§ 48-13-92. Special Districts

§ 48-13-93. Levy and Collection of Excise Taxes Upon Motor Vehicle Rental Charges; Expenditure of Taxes; Purpose

§ 48-13-94. Reimbursement for Persons Collecting Tax

§ 48-13-95. Local Powers and Procedures

§ 48-13-96. Auditor’s Report

§ 48-13-97. Cash and Credit Rental Charges to Be Reported on Either Cash or Accrual Basis of Accounting