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

48-13-53.4. Records and books.

Active

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

(a)
Each innkeeper required to make a return and pay any tax under this article shall keep and preserve:#
1. (1)
  Suitable records of the charges taxable under this article; and#
2. (2)
  Other books of account which are necessary to determine the amount of tax due.#
(b)
All books, invoices, and other records required by this Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax under this article.#

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

Code 1981, § 48-13-53.4, enacted by Ga. L. 2000, p. 1325, § 3; Ga. L. 2001, p. 984, § 19.

Law reviews

For note on the 2001 amendment to this Code section, see 18 Georgia St. U.L. Rev. 294 (2001).

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 238; merge action: carried; file SHA-256 7933c78e4182.

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