{"data":{"id":"us-ga/o.c.g.a.-48-13-52","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-52","heading":"Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate.","body":"Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of the deduction shall be 3 percent of the amount due, but only if the amount due was not delinquent at the time of payment.","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":"5a9e6e8d96d8a64f6da95a393e48688063defba7e10b10e02c5ae7d36944af5a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-51","next":"us-ga/o.c.g.a.-48-13-53"},"notice":"GroundRules: Original legal text. Not legal advice."}