---
title: O.C.G.A. § 48-13-90. Legislative purpose and intent.
collection: code
id: 48-13-90
cite_as: O.C.G.A. § 48-13-90 (2025)
canonical_url: https://georgiacommons.org/code/48-13-90
md_url: https://georgiacommons.org/code/48-13-90.md
text_url: https://georgiacommons.org/code/48-13-90/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=257
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/48-13-79.md
next: https://georgiacommons.org/code/48-13-91.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 TAXES ON RENTAL MOTOR VEHICLES
---

# O.C.G.A. § 48-13-90. Legislative purpose and intent.

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.

## History

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