Georgia Code
Chapter 13 - Specific, Business, and Occupation Taxes
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations

§ 48-13-50. Purpose - It is declared to be the purpose and intent of...

§ 48-13-50.1. Creation of Special Districts - Pursuant to the authority granted by Article IX, Section II,...

§ 48-13-50.2. Definitions - As used in this article, the term: (2.1) “Marketplace innkeeper”...

§ 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 - History. Code 1981, § 48-13-50.3 , enacted by Ga. L....

§ 48-13-50.4. Obligation of Marketplace Innkeepers to Collect and Remit Taxes; Conditions; Audits; Liability; Exceptions - History. Code 1981, § 48-13-50.4 , enacted by Ga. L....

§ 48-13-51. County and Municipal Levies on Public Accommodations Charges for Promotion of Tourism, Conventions, and Trade Shows - (2.1) (A) Notwithstanding the provisions of paragraph (1) of this...

§ 48-13-52. Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate - Each person collecting the tax authorized by this article shall...

§ 48-13-53. Procedures - Except as otherwise specifically provided in this article, the rate...

§ 48-13-53.1. Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of Purchaser for Failure to Withhold Purchase Money - If any innkeeper liable for any tax, interest, or penalty...

§ 48-13-53.2. Tax Returns and Remittances - History. Code 1981, § 48-13-53.2 , enacted by Ga. L....

§ 48-13-53.3. Taxes; Extensions and Returns; Failure of Innkeeper to Make Return and Pay Required Tax - History. Code 1981, § 48-13-53.3 , enacted by Ga. L....

§ 48-13-53.4. Records and Books - History. Code 1981, § 48-13-53.4 , enacted by Ga. L....

§ 48-13-53.5. Assessments - Any assessment of an innkeeper pursuant to this article by...

§ 48-13-53.6. Unpaid Tax - The tax imposed by this article shall become delinquent for...

§ 48-13-54. Lodge Operated Under Jurisdiction of Department of Natural Resources or Other State Authority; Collection and Remittance of Tax; Use of Funds - Any state park operated under the jurisdiction of the Department...

§ 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....

§ 48-13-56. Annual Report to Department of Community Affairs - Each county or municipality imposing a tax as authorized by...

§ 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....

§ 48-13-57. Provisions Applying to Taxes - The provisions of Code Section 48-2-41, relating to authority to...

§ 48-13-58. Penalties Added to Tax for Failure to Pay - History. Code 1981, § 48-13-58 , enacted by Ga. L....

§ 48-13-58.1. Criminal Penalties for Failure to Make Return or Pay Taxes - History. Code 1981, § 48-13-58.1 , enacted by Ga. L....

§ 48-13-59. Failure to Collect Taxes; Punishment - History. Code 1981, § 48-13-59 , enacted by Ga. L....

§ 48-13-60. Unlawful Returns; Punishment - History. Code 1981, § 48-13-60 , enacted by Ga. L....

§ 48-13-61. Failure to Furnish Return; Punishment - History. Code 1981, § 48-13-61 , enacted by Ga. L....

§ 48-13-62. Failure to Keep and Open Records; Punishment - History. Code 1981, § 48-13-62 , enacted by Ga. L....

§ 48-13-63. Other Violations; Punishment - History. Code 1981, § 48-13-63 , enacted by Ga. L....