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2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
- § 48-13-50. Purpose
- § 48-13-50.1. Creation of special districts
- § 48-13-50.2. Definitions
- § 48-13-50.3. Additional tax imposed by innkeepers; forms for reporting; use of funds from additional taxes; provisions for termination
- § 48-13-51. County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows
- § 48-13-52. Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate
- § 48-13-53. Procedures
- § 48-13-53.1. Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money
- § 48-13-53.2. Innkeepers and taxes
- § 48-13-53.3. Taxes; extensions and returns; failure of innkeeper to make return and pay required tax
- § 48-13-53.4. Records and books
- § 48-13-53.5. Assessments
- § 48-13-53.6. Unpaid tax
- § 48-13-54. Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds
- § 48-13-55. Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies
- § 48-13-56. Annual report to Department of Community Affairs
- § 48-13-56.1. Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members
- § 48-13-57. Provisions applying to taxes
- § 48-13-58. Penalties added to tax for failure to pay
- § 48-13-58.1. Criminal penalties for failure to make return or pay taxes.
- § 48-13-59. Failure to collect taxes; punishment
- § 48-13-60. Unlawful returns; punishment
- § 48-13-61. Failure to furnish return; punishment
- § 48-13-62. Failure to keep and open records; punishment
- § 48-13-63. Other violations; punishment
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