{"data":{"id":"us-ga/o.c.g.a.-48-13-92","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-92","heading":"Special districts.","body":"Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall include all of the territory within the county except territory located within the boundaries of any municipality that imposes an excise tax on charges to the public for the rental or lease of rental motor vehicles under this article.","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":"9cf39761ea15d246c519f1047946b8dcd39480cadbac744ee2d034cba4206d78","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-91","next":"us-ga/o.c.g.a.-48-13-93"},"notice":"GroundRules: Original legal text. Not legal advice."}