{"data":{"id":"us-ga/o.c.g.a.-48-13-50","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-50","heading":"Purpose.","body":"It is declared to be the purpose and intent of the General Assembly that:\n(1) Each county and municipality in this state shall be authorized to levy certain excise taxes as hereinafter provided in this article; and\n(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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 3 Excise Tax on Rooms, Lodgings, and Accommodations"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"9c18c1e34e6e1344b09397c44b99b7d7615ad1bdfb19c2965add2a36a80ae264","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-38","next":"us-ga/o.c.g.a.-48-13-50.1"},"notice":"GroundRules: Original legal text. Not legal advice."}