{"data":{"id":"us-ga/o.c.g.a.-48-13-90","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-90","heading":"Legislative purpose and intent.","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 provided in this article; and\n(2) Funds derived from such tax shall be made available for the purpose of promoting industry, trade, commerce, and tourism; for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 5 Excise Taxes on Rental Motor Vehicles"],"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":"c9cc0d697b2b7d9ad15fc952c90c2a322c2bd3fa10a87802f97b72b76f216497","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-79","next":"us-ga/o.c.g.a.-48-13-91"},"notice":"GroundRules: Original legal text. Not legal advice."}