---
title: O.C.G.A. § 48-13-50.1. Creation of special districts.
collection: code
id: 48-13-50.1
cite_as: O.C.G.A. § 48-13-50.1 (2025)
canonical_url: https://georgiacommons.org/code/48-13-50.1
md_url: https://georgiacommons.org/code/48-13-50.1.md
text_url: https://georgiacommons.org/code/48-13-50.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=191
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-13.md
previous: https://georgiacommons.org/code/48-13-50.md
next: https://georgiacommons.org/code/48-13-50.2.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS
---

# O.C.G.A. § 48-13-50.1. Creation of special districts.

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each such district shall include all of the territory within the county except territory located within the boundaries of any municipality which imposes an excise tax on charges to the public for rooms, lodgings, and accommodations under this article.

## History

Code 1981, § 48-13-50.1, enacted by Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.

## Law Reviews

For annual survey of local government law, see 58 Mercer L. Rev. 267 (2006).