Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Article 5. EXCISE TAXES ON RENTAL MOTOR VEHICLES

48-13-90. Legislative purpose and intent.

Active

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

It is declared to be the purpose and intent of the General Assembly that:
(1)
Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and#
(2)
Funds derived from such tax shall be made available for the purpose of promoting industry, trade, commerce, and tourism; for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes.#

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.

Code 1981, § 48-13-90, enacted by Ga. L. 1996, p. 1639, § 1.

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