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2018 Georgia Code 48-13-58 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-58 Case Law from Google Scholar Amendments to OCGA 48-13-58

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

48-13-58. Penalties added to tax for failure to pay.

  1. 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 the failure is for not more than 30 days and an additional 5 percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater. If the failure is due to providential cause shown to the satisfaction of the governing authority imposing a tax under this article in affidavit form attached to the return and remittance is made within ten days of due date, the return may be accepted exclusive of penalties and interest. In the case of a false or fraudulent return or of a failure to file a return where willful intent exists to defraud the governing authority of any tax due under this article, a penalty of 50 percent of the tax due shall be assessed.
  2. All civil penalties and interest added to any tax imposed under this article and collected by a county or municipality shall be included as revenue derived from such tax for purposes of the expenditure requirements imposed on such county or municipality as provided by this article.

(Code 1981, §48-13-58, enacted by Ga. L. 2000, p. 1325, § 4.)

JUDICIAL DECISIONS

Determination as to whether tax applied to online travel 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. § 48-13-58

Total Results: 2  |  Sort by: Relevance  |  Newest First

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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

...While this might normally be the case in a tax dispute between the City and a hotelier that failed to remit taxes collected, this is not the circumstance before us. Because Expedia has not been adjudicated an innkeeper, the tax enforcement provisions of the Enabling Statute, in particular OCGA §§ 48-13-58, 48-13-58.1, and 48-13-59, would not be effective in making the City whole as they do not contemplate or provide for an enforcement action against a third-party tax collector such as Expedia....
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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

...-13-51(a)(1)(B)(ii). The person or entity who collects the tax from the hotel guest then must "remit the tax to the governing authority imposing the tax." Id. The failure to collect or remit the tax is subject to civil and criminal penalties. OCGA §§ 48-13-58; 48-13-59....