Local Powers and Procedures

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. Excise Taxes on Rental Motor Vehicles
  6. Local Powers and Procedures

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The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.

(Code 1981, §48-13-95, enacted by Ga. L. 1996, p. 1639, § 1.)


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