Georgia Code, Title 48, Chapter 13, Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
- § 48-13-50 - Purpose
It is declared to be the purpose and intent of the General Assembly that: (1) Each county and municipality in this state shall be...
- § 48-13-50.1 - Creation of Special Districts
Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state...
- § 48-13-50.2 - Definitions
As used in this article, the term: (1) "Destination marketing organization" means a private sector nonprofit organization or other private entity which is exempt...
- § 48-13-50.3 - Additional Tax Imposed by Innkeepers; Forms for Reporting; Use of Funds From Additional Taxes; Provisions for Termination
(a) As used in this Code section, the term: (1) "Extended stay rental" means providing for value to the public a hotel or motel...
- § 48-13-51 - County and Municipal Levies on Public Accommodations Charges for Promotion of Tourism, Conventions, and Trade Shows
(a) (1) (A) The governing authority of each municipality in this state may levy and collect an excise tax upon the furnishing for value...
- § 48-13-52 - Allowance of Percentage of Tax Collected As Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate
Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be...
- § 48-13-53 - Procedures
Except as otherwise specifically provided in this article, the rate of taxation, the manner of imposition, payment, and collection of the tax, and all...
- § 48-13-53.1 - Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of Purchaser for Failure to Withhold Purchase Money
If any innkeeper liable for any tax, interest, or penalty imposed by this article sells his or her business or quits the business, he...
- § 48-13-53.2 - Innkeepers and Taxes
(a) Each innkeeper, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority...
- § 48-13-53.3 - Taxes; Extensions and Returns; Failure of Innkeeper to Make Return and Pay Required Tax
(a)(1) The governing authority imposing a tax under this article may, for good cause, extend the time for making any returns required under this...
- § 48-13-53.4 - Records and Books
(a) Each innkeeper required to make a return and pay any tax under this article shall keep and preserve: (1) Suitable records of the...
- § 48-13-53.5 - Assessments
Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie
- § 48-13-53.6 - Unpaid Tax
The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains
- § 48-13-54 - Lodge Operated Under Jurisdiction of Department of Natural Resources or Other State Authority; Collection and Remittance of Tax; Use of Funds
Any state park operated under the jurisdiction of the Department of Natural Resources, or a state authority that is administratively attached to the Department...
- § 48-13-55 - Facility Operated by Charitable Trust or Functionally Related Business; License Fees; Limitation on or Applicability of Tax Levies
(a) A charitable trust, or a functionally related business of a charitable trust, which regularly furnishes for value rooms, lodgings, or accommodations shall be...
- § 48-13-56 - Annual Report to Department of Community Affairs
Each county or municipality imposing a tax as authorized by this article shall, as a condition of continuing authorization to impose the tax, annually...
- § 48-13-56.1 - Hotel Motel Tax Performance Review Board; Composition; Appointments; Investigations of Complaints; Expenses of Members
(a) (1) There is created the Hotel Motel Tax Performance Review Board which shall consist of 11 members. (2) The commissioner of community affairs...
- § 48-13-57 - Provisions Applying to Taxes
The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes; Code Section 48-2-43, relating to authority to waive penalties;...
- § 48-13-58 - Penalties Added to Tax for Failure to Pay
(a) When any innkeeper fails to make any return or to pay the full amount of the tax required by this article, there shall...
- § 48-13-58.1 - Criminal Penalties for Failure to Make Return or Pay Taxes.
(a) It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due under this article to any...
- § 48-13-59 - Failure to Collect Taxes; Punishment
(a) It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself...
- § 48-13-60 - Unlawful Returns; Punishment
(a) It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false...
- § 48-13-61 - Failure to Furnish Return; Punishment
(a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made...
- § 48-13-62 - Failure to Keep and Open Records; Punishment
(a) It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records...
- § 48-13-63 - Other Violations; Punishment
(a) It shall be unlawful for any innkeeper to violate any other provision of this article for which punishment is not otherwise provided.(b) Any...
Last modified: October 14, 2016