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2018 Georgia Code 48-13-59 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-59 Case Law from Google Scholar Amendments to OCGA 48-13-59

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

48-13-59. Failure to collect taxes; punishment.

  1. 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.
  2. In addition to the penalty of being liable for and paying the tax himself or herself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00 or imprisonment in the county jail for not more than three months, or both.

(Code 1981, §48-13-59, enacted by Ga. L. 2000, p. 1325, § 4.)

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).

OPINIONS OF THE ATTORNEY GENERAL

Fingerprinting of offenders not required.

- Violation of O.C.G.A. § 48-13-59 is not an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.

RESEARCH REFERENCES

ALR.

- Obligation of online travel companies to collect and remit hotel occupancy taxes, 61 A.L.R. 6th 387.

Cases Citing O.C.G.A. § 48-13-59

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

...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....