Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448

2018 Georgia Code 48-13-53 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-53 Case Law from Google Scholar Amendments to OCGA 48-13-53

TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 3 EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS

48-13-53. Procedures.

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 by this article.

(Ga. L. 1975, p. 1002, § 4; Code 1933, § 91A-6203, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1; Ga. L. 1998, p. 894, § 5; Ga. L. 2000, p. 1325, § 2.)

JUDICIAL DECISIONS

Determination as to whether tax applied to online travel company had to be determined first.

- Trial court erred by dismissing a city's declaratory judgment action against several online travel companies for lack of subject matter jurisdiction, and the appellate court erred by affirming the dismissal as the issue of whether the city's ordinance allowing the city to collect a hotel occupancy tax from the online travel companies was a contested issue in the matter that neither lower court had determined. The legal question of whether the ordinance even applied to the online travel companies had to be determined before the city was required to submit to the administrative process set forth within the ordinance and the enabling statutes, O.C.G.A. § 48-13-50 et seq. City of Atlanta v. Hotels.com, L.P., 285 Ga. 231, 674 S.E.2d 898 (2009).

Cases Citing O.C.G.A. § 48-13-53

Total Results: 3  |  Sort by: Relevance  |  Newest First

Copy

Expedia, Inc. v. City of Columbus, 681 S.E.2d 122 (Ga. 2009).

Cited 46 times | Published | Supreme Court of Georgia | Jun 15, 2009 | 285 Ga. 684, 2009 Fulton County D. Rep. 2013

..."The person or entity collecting the tax from the hotel or motel guest shall remit the tax to the governing authority imposing the tax ...." OCGA §48-13-51(a)(1)(B)(ii). The taxes must be remitted to the City by the twentieth day of the month following the month in which the occupancy occurred. OCGA § 48-13-53.2(a); Columbus Code § 19-115....
Copy

City of Atlanta v. Hotels.com, L.P., 674 S.E.2d 898 (Ga. 2009).

Cited 30 times | Published | Supreme Court of Georgia | Mar 23, 2009 | 285 Ga. 231, 9 Fulton County D. Rep. 1010, 9 FCDR 1010

.... . occupancy tax are authorized to devise "the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to the tax," unless otherwise specifically provided for in the Enabling Statutes. OCGA § 48-13-53....
...the Enabling Statutes and the City's ordinance. The Enabling Statute states that the City "shall make an estimate [of the taxes due and] shall assess and collect the taxes, interest, and penalties, as accrued, on the basis of the assessments." OCGA § 48-13-53.3(b)....
Copy

City of Atlanta v. HOTELS. COM., 710 S.E.2d 766 (Ga. 2011).

Cited 26 times | Published | Supreme Court of Georgia | May 16, 2011 | 289 Ga. 323

...tel or motel guest shall remit the tax to the governing authority imposing the tax...." OCGA § 48-13-51(a)(1)(B)(ii). The taxes must be remitted to the City by the twentieth day of the month following the month in which the occupancy occurred. OCGA § 48-13-53.2(a); City of Atlanta Code of Ordinances § 146-85....