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Official Code of Georgia Annotated

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.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. It is declared to be the purpose and intent of the General Assembly that:

  2. (1)

    Each county and municipality in this state shall be authorized to levy certain excise taxes as hereinafter provided in this article; and#

  3. (2)

    Funds be made available for the purposes of promoting, attracting, stimulating, and developing conventions and tourism in the counties and municipalities and for the provision of other local government services.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1975, p. 1002, § 1; Code 1933, § 91A-6201, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.

Law reviews

For article, “Online Travel Companies Find Issues with Hotels Extremely Taxing: Georgia’s Hotel-Motel Occupancy Excise Tax and Expedia, Inc. v. City of Columbus, T.J. Evans,” see 61 Mercer L. Rev. 1263 (2010).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 190; merge action: carried; file SHA-256 7933c78e4182.