GroundRules
O.C.G.A. § 48-13-50: Purpose.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 13 Specific, Business, and Occupation Taxes
- Article 3 Excise Tax on Rooms, Lodgings, and Accommodations
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 hereinafter provided in this article; and
(2) Funds be made available for the purposes of promoting, attracting, stimulating, and developing conventions and tourism in the counties and municipalities and for the provision of other local government services.
Collected 2026-09-17T19:34:57Z. Source file · JSON