Excise Tax on Rooms, Lodgings, and Accommodations

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. Excise Tax on Rooms, Lodgings, and Accommodations

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Section
48-13-50

Purpose

Section
48-13-50.1

Creation of Special Districts

Section
48-13-50.2

Definitions

Section
48-13-50.3

Additional Tax Imposed by Innkeepers; Forms for Reporting; Use of Funds From Additional Taxes; Provisions for Termination

Section
48-13-51

County and Municipal Levies on Public Accommodations Charges for Promotion of Tourism, Conventions, and Trade Shows

Section
48-13-52

Allowance of Percentage of Tax Collected as Deduction to Person Reporting and Paying Tax; Effect of Delinquent Payments; Rate

Section
48-13-53

Procedures

Section
48-13-53.1

Innkeepers; Selling or Quitting Business; Withholding of Purchase Money by Purchaser; Liability of Purchaser for Failure to Withhold Purchase Money

Section
48-13-53.2

Innkeepers and Taxes

Section
48-13-53.3

Taxes; Extensions and Returns; Failure of Innkeeper to Make Return and Pay Required Tax

Section
48-13-53.4

Records and Books

Section
48-13-53.5

Assessments

Section
48-13-53.6

Unpaid Tax

Section
48-13-54

Lodge Operated Under Jurisdiction of Department of Natural Resources or Other State Authority; Collection and Remittance of Tax; Use of Funds

Section
48-13-55

Facility Operated by Charitable Trust or Functionally Related Business; License Fees; Limitation on or Applicability of Tax Levies

Section
48-13-56

Annual Report to Department of Community Affairs

Section
48-13-56.1

Hotel Motel Tax Performance Review Board; Composition; Appointments; Investigations of Complaints; Expenses of Members

Section
48-13-57

Provisions Applying to Taxes

Section
48-13-58

Penalties Added to Tax for Failure to Pay

Section
48-13-58.1

Criminal Penalties for Failure to Make Return or Pay Taxes

Section
48-13-59

Failure to Collect Taxes; Punishment

Section
48-13-60

Unlawful Returns; Punishment

Section
48-13-61

Failure to Furnish Return; Punishment

Section
48-13-62

Failure to Keep and Open Records; Punishment

Section
48-13-63

Other Violations; Punishment