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 48-13-50.1. Creation of special districts
Latest version.
- Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each such district shall include all of the territory within the county except territory located within the boundaries of any municipality which imposes an excise tax on charges to the public for rooms, lodgings, and accommodations under this article.
Code 1981, § 48-13-50.1, enacted by Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.