HB 679 - Hotels and motels; excise and sales taxes; aggregate amount (8)

First Reader Summary

A BILL to amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to the excise tax on the furnishing for value to the public of any rooms, lodgings, or accommodations, so as to change certain provision regarding the levy and collection of such tax; to provide an overall restriction applicable to the aggregate amount of excise taxes and sales and use taxes which may be imposed by a county or municipality; and for other purposes.

Code Sections

Code Sections amended: 48-13-51