GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES |
Article 3. EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS |
Section 48-13-50. Purpose
Latest version.
- 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 hereinafter provided in this article; and
(2) Funds be made available for the purposes of promoting, attracting, stimulating, and developing conventions and tourism in the counties and municipalities and for the provision of other local government services.
Ga. L. 1975, p. 1002, § 1; Code 1933, § 91A-6201, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.