Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-13-53: Procedures.

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

Except as otherwise specifically provided in this article, the rate of taxation, 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.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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