Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-13-52 Failure to collect, §48-13-59
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HOTELS AND OTHER LODGING PLACES —Cont’d Excise tax on rooms, lodging and accommodations —Cont’d Collection of tax —Cont’d Marketplace innkeepers. Responsibilities as to tax, §48-13-50.4. Procedures, §48-13-53.
O.C.G.A. § 48-13-53 Procedures
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Except as otherwise specifically provided in this article, the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred…
O.C.G.A. § 48-13-53.1 Intent of general assembly, §48-13-50
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Levies on public accommodations, §48-13-51. Lodges operated under jurisdiction of department of natural resources. Collection and remittance of tax, §48-13-54. Marketplace innkeepers.
O.C.G.A. § 48-13-53.2 Tax returns and remittances
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(a) Each innkeeper, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority imposing a tax under this article showing the gross charges taxable under this article during the preceding calendar month. The gover…
O.C.G.A. § 48-13-53.4 Records and books
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(a) Each innkeeper required to make a return and pay any tax under this article shall keep and preserve: (1) Suitable records of the charges taxable under this article; and (2) Other books of account which are necessary to determine the amount of tax due. (b) All books, invoices,…
O.C.G.A. § 48-13-53.5 Assessments
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Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct. History. Code 1981, § 48-13-53.5, enacted by Ga. L. 2000, p. 1325, § 3. 48-13-53.6. Unpaid tax.
O.C.G.A. § 48-13-53.6 Unpaid tax
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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. 224 48-13-54 SPECIFIC, BUSINESS, & OCCUPATION TAXES 48-1…
O.C.G.A. § 48-13-54 NECESSARIES
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Income taxes. Food and other necessaries credit, §§48-7A-2, 48-7A-3. NEEDY PERSONS. Income taxes. Food and other necessaries credit, §§48-7A-2, 48-7A-3. NEGLIGENCE. Ordinary care or diligence. Property taxes. Liability of tax collector, tax commissioner, etc., §48-5-158. NEWSPAPE…
O.C.G.A. § 48-13-56 Annual report to Department of Community Affairs
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Each county or municipality imposing a tax as authorized by this article shall, as a condition of continuing authorization to impose the tax, annually file with the Department of Community Affairs a report specifying the rate of taxation and amounts collected and expended pursuant…
O.C.G.A. § 48-13-56.1 Taxation
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Powers of commissioner, §48-2-8. Tobacco and alternative nicotine products taxes. Powers of special agents and enforcement officers, §48-11-19. Stock of cigars and cigarettes, §48-11-11. INTERSTATE COMMERCE.
O.C.G.A. § 48-13-58 Penalties added to tax for failure to pay
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(a) When any innkeeper fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if th…
O.C.G.A. § 48-13-59 Failure to collect taxes; punishment
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(a) It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees. (b) In addition to the penalty of being liable for and paying the tax himself or herself, an…
O.C.G.A. § 48-13-60 Unlawful returns; punishment
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(a) It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article. (b) Any person who violates subsection (a) of this Code section shall be guilt…
O.C.G.A. § 48-13-61 Failure to furnish return; punishment
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(a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article…
O.C.G.A. § 48-13-62 Failure to keep and open records; punishment
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(a) It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records to inspection as required by law. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Code 1981, § 48-1…
O.C.G.A. § 48-13-63 Income taxes
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Current income tax payment. Estimated tax. Willful failure to pay, §48-7-127. Corporations, §48-7-127. Evading or defeating tax. Attempts, §48-7-127. Exemption certificates. False certificates, §48-7-127. Notice of delinquency. Violations, §48-7-127. Notice of special accounting. F…
O.C.G.A. § 48-13-70 Definition
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As used in this article, the term “corporation” includes, but is not limited to, associations, professional associations organized pursuant to Chapter 10 of Title 14, and insurance companies. History. Ga. L. 1931, Ex. Sess., p. 24, § 2; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-30…
O.C.G.A. § 48-13-75 Imposition of tax, §48-13-72
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Income taxes. Combining net worth. Tax return with state income tax return, §48-13-77. Insurance companies. Exemption of companies separately taxed, §48-13-71. Interest. Penalties, §48-13-79. Payment of tax, §48-13-77. Due date, §48-13-76. Effect, §48-13-78. Failure to pay timely…
O.C.G.A. § 48-13-76 Foreign corporations
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Apportionment of net worth, §48-13-75. Imposition of tax, §48-13-72.
O.C.G.A. § 48-13-78 Period for payment of tax; effect
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For corporations other than Georgia Subchapter “S” corporations, the tax imposed by this article shall be paid to the commissioner on or before the fifteenth day of the fourth calendar month beginning with the first calendar month of the tax period. For Georgia Subchapter “S” corpo…
O.C.G.A. § 48-13-79 Definition
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Organizations and companies exempt from corporate net worth tax. Imposition of annual corporate net worth tax on all corporations doing business or owning property in state. Amount of corporate net worth tax; amount for taxable period less than six months. Determination of net wo…
O.C.G.A. § 48-13-9 Home Builders Ass’n of Savannah v
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Chatham County, 276 Ga. 243, 577 S.E.2d 564 (2003). Since a jury issue existed as to the extent of the accord and satisfaction of a hospital’s claims for treatment provided to a company’s employees, and the company’s liability for any remaining claims for the employees, summary j…
O.C.G.A. § 48-13-9.1 Civil action; attorney’s fees
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A civil action to enforce the limitation on regulatory fees set out in Code Section 48-13-9 may be filed after the exhaustion of administrative remedies. The prevailing party in such an action shall be awarded reasonable attorney’s fees. History. Code 1981, § 48-13-9.1, enacted by…
O.C.G.A. § 48-13-90 Legislative purpose and intent
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It is declared to be the purpose and intent of the General Assembly that: (1) Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and (2) Funds derived from such tax shall be made available for the purpose of pr…
O.C.G.A. § 48-13-91 Definitions
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As used in this article, the term: (1) “Rental charge” means the total value received by a rental motor vehicle concern for the rental or lease for 31 or fewer consecutive days of a rental motor vehicle, including the total cash and nonmonetary consideration for the rental or lea…
O.C.G.A. § 48-13-92 Special districts
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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 distr…
O.C.G.A. § 48-13-94 Reimbursement for persons collecting tax
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Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payme…
O.C.G.A. § 48-13-95 Local powers and procedures
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The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article. History. Code 1981, § 48-13-95, enacted by Ga. L. 1996, p. 1639…
O.C.G.A. § 48-13-96 Auditor’s report
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As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the revenues and expenditures pertaining to the tax under this article. 246 48-13-96 SPECIFIC, BUSINESS, & OCCUPATION TAXES 48-13-110 History. Code 19…
O.C.G.A. § 48-13-97 Auditor’s report, §48-13-96
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Cash and credit rental charges. Reported on either cash or accrual basis of accounting, §48-13-97. Collection of excise tax, §48-13-93. Definition, §48-13-91. Expenditure of taxes, §48-13-93. Legislative intent, §48-13-90. Levy of excise tax, §48-13-93. Local powers and procedures…