Recordkeeping requirements, §48-8-157. Renewal or reauthorization prohibited, §48-8-148. Resolution for imposition of tax, §48-8-147. Use of proceeds, requirements specified, §48-8-157. Returns. Information to be specified, §48-8-150. Rulemaking to implement provisions, §48-8-155. Supplemental nature of tax, §48-8-156.
Rate of tax, §48-8-146
O.C.G.A. § 48-8-153 — under Title 48.
O.C.G.A. § 48-8-153