---
title: O.C.G.A. § 48-13-53.4. Records and books.
collection: code
id: 48-13-53.4
cite_as: O.C.G.A. § 48-13-53.4 (2025)
canonical_url: https://georgiacommons.org/code/48-13-53.4
md_url: https://georgiacommons.org/code/48-13-53.4.md
text_url: https://georgiacommons.org/code/48-13-53.4/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=238
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/48-13-53.3.md
next: https://georgiacommons.org/code/48-13-53.5.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. § 48-13-53.4. Records and books.

(a) Each innkeeper required to make a return and pay any tax under this article shall keep and preserve:

(1) Suitable records of the charges taxable under this article; and

(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.

## 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).