---
title: O.C.G.A. § 48-13-95. Local powers and procedures.
collection: code
id: 48-13-95
cite_as: O.C.G.A. § 48-13-95 (2025)
canonical_url: https://georgiacommons.org/code/48-13-95
md_url: https://georgiacommons.org/code/48-13-95.md
text_url: https://georgiacommons.org/code/48-13-95/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=260
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/48-13-94.md
next: https://georgiacommons.org/code/48-13-96.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. § 48-13-95. Local powers and procedures.

The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.

## History

Code 1981, § 48-13-95, enacted by Ga. L. 1996, p. 1639, § 1.