Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-ga/statute/48/chapter-13/article-3 — Excise Tax on Rooms, Lodgings, and Accommodations · Axiom
Axiom
/
Georgia
/
Statutes
/
Title 48
/
§ chapter-13
Excise Tax on Rooms, Lodgings, and Accommodations
26 sections
48-13-50
Purpose.
48-13-50.1
Creation of special districts.
48-13-50.2
Definitions.
48-13-50.3
Additional nightly tax levied on public accommodations; collection and remittance by innkeepers; exemptions; use of funds from additional taxes; provisions for termination.
48-13-50.4
Obligation of marketplace innkeepers to collect and remit taxes; conditions; audits; liability; exceptions.
48-13-51
County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows.
48-13-52
Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate.
48-13-53
Procedures.
48-13-53.1
Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money.
48-13-53.2
Tax returns and remittances.
48-13-53.3
Taxes; extensions and returns; failure of innkeeper to make return and pay required tax.
48-13-53.4
Records and books.
48-13-53.5
Assessments.
48-13-53.6
Unpaid tax.
48-13-54
Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds.
48-13-55
Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies.
48-13-56
Annual report to Department of Community Affairs.
48-13-56.1
Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members.
48-13-57
Provisions applying to taxes.
48-13-58
Penalties added to tax for failure to pay.
48-13-58.1
Criminal penalties for failure to make return or pay taxes.
48-13-59
Failure to collect taxes; punishment.
48-13-60
Unlawful returns; punishment.
48-13-61
Failure to furnish return; punishment.
48-13-62
Failure to keep and open records; punishment.
48-13-63
Other violations; punishment.
