There is a newer version of the Georgia Code
2010 Georgia Code
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
O.C.G.A. 48-13-90 (2010)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.
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