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

O.C.G.A. § 48-13-56: Annual report to Department of Community Affairs.

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

Each county or municipality imposing a tax as authorized by this article shall, as a condition of continuing authorization to impose the tax, annually file with the Department of Community Affairs a report specifying the rate of taxation and amounts collected and expended pursuant to this article. Such report shall include the schedules specified under subparagraph (b)(1)(B) of Code Section 36-81-8 and shall be filed in such form and at such times as may be specified by rule of the Department of Community Affairs.

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

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