The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. History. Code 1981, § 48-13-53.6, enacted by Ga. L. 2000, p. 1325, § 3.
Unpaid tax
O.C.G.A. § 48-13-53.6, under EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS.
O.C.G.A. § 48-13-53.6