Georgia Code, Title 48, Chapter 13, Article 5 - Excise Taxes on Rental Motor Vehicles

• § 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...
• § 48-13-91 - Definitions
  As used in this article, the term: (1) "Rental charge" means the total value received by a rental motor vehicle concern for the rental...
• § 48-13-92 - 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...
• § 48-13-93 - Levy and Collection of Excise Taxes Upon Motor Vehicle Rental Charges; Expenditure of Taxes; Purpose
  (a)(1) The governing authority of each municipality in this state may levy and collect an excise tax upon the rental charge collected by a...
• § 48-13-94 - Reimbursement for Persons Collecting Tax
  Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be...
• § 48-13-95 - 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...
• § 48-13-96 - Auditor's Report
  As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the...
• § 48-13-97 - Cash and Credit Rental Charges to Be Reported on Either Cash or Accrual Basis of Accounting
  (a) Any person collecting the tax under this article having both cash and credit rental charges may report the rental charges on either the...

Last modified: October 14, 2016