{"data":{"id":"us-ga/o.c.g.a.-48-13-53","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-53","heading":"Procedures.","body":"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.","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":"3e1af889649432aa2947fc4323255cacbbcb243e72588317e900eab45011a372","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-52","next":"us-ga/o.c.g.a.-48-13-53.1"},"notice":"GroundRules: Original legal text. Not legal advice."}