{"data":{"id":"us-ga/o.c.g.a.-48-13-56","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-56","heading":"Annual report to Department of Community Affairs.","body":"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.","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":"32f557ea2fec09e474f230db240ce68ea34ae02ae5c8adbea2061d0e480c055e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-55","next":"us-ga/o.c.g.a.-48-13-56.1"},"notice":"GroundRules: Original legal text. Not legal advice."}