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2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144)
Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS (§§ 48-13-50 — 48-13-63)
- Section 48-13-50 - Purpose
- Section 48-13-50.1 - Creation of special districts
- Section 48-13-50.2 - Definitions
- Section 48-13-50.3 - Additional nightly tax levied on public accommodations; collection and remittance by innkeepers; exemptions; use of funds from additional taxes; provisions for termination
- Section 48-13-50.4 - Obligation of marketplace innkeepers to collect and remit taxes; conditions; audits; liability; exceptions
- Section 48-13-51 - County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows
- Section 48-13-52 - Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate
- Section 48-13-53 - Procedures
- Section 48-13-53.1 - Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money
- Section 48-13-53.2 - Tax returns and remittances
- Section 48-13-53.3 - Taxes; extensions and returns; failure of innkeeper to make return and pay required tax
- Section 48-13-53.4 - Records and books
- Section 48-13-53.5 - Assessments
- Section 48-13-53.6 - Unpaid tax
- Section 48-13-54 - Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds
- Section 48-13-55 - Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies
- Section 48-13-56 - Annual report to Department of Community Affairs
- Section 48-13-56.1 - Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members
- Section 48-13-57 - Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes
- Section 48-13-58 - Penalties added to tax for failure to pay
- Section 48-13-58.1 - Criminal penalties for failure to make return or pay taxes
- Section 48-13-59 - Failure to collect taxes; punishment
- Section 48-13-60 - Unlawful returns; punishment
- Section 48-13-61 - Failure to furnish return; punishment
- Section 48-13-62 - Failure to keep and open records; punishment
- Section 48-13-63 - Other violations; punishment
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