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 such district shall include all of the territory within the county except territory located within the boundaries of any municipality which 177 48-13-50.1 REVENUE AND TAXATION 48-13-50.2 imposes an excise tax on charges to the public for rooms, lodgings, and accommodations under this article. History. Code 1981, § 48-13-50.1, enacted by Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.
Creation of special districts
O.C.G.A. § 48-13-50.1 — under Title 48.
O.C.G.A. § 48-13-50.1