GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES |
Article 5. EXCISE TAXES ON RENTAL MOTOR VEHICLES |
Section 48-13-90. Legislative purpose and intent
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 provided in this article; and
(2) Funds derived from such tax shall be made available for the purpose of promoting industry, trade, commerce, and tourism; for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes.
Code 1981, § 48-13-90, enacted by Ga. L. 1996, p. 1639, § 1.