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2018 Georgia Code 43-21-59 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)

O.C.G.A. 43-21-59 Case Law from Google Scholar Amendments to OCGA 43-21-59

TITLE 43 PROFESSIONS AND BUSINESSES

Section 21. Operators of Hotels, Inns, and Roadhouses, 43-21-1 through 43-21-62.

ARTICLE 3 ROADHOUSES AND PUBLIC DANCE HALLS

43-21-59. Applicability of article.

This article shall not apply to hotels and inns within the definition of Code Sections 43-21-1 and 43-21-2 nor to persons who, incidental to their principal business or occupation, accept from time to time seasonal boarders in their private residences.

(Ga. L. 1945, p. 326, § 2.)

OPINIONS OF THE ATTORNEY GENERAL

Georgia Center for Continuing Education pays no local hotel tax.

- Since the Georgia Center for Continuing Education is neither licensed by nor required to pay business or occupation taxes to a city or county, the center is not subject to a hotel and motel tax imposed by those jurisdictions. 1975 Op. Att'y Gen. No. U75-39.

RESEARCH REFERENCES

ALR.

- Status and rights of one renting room in club, 32 A.L.R. 1016.

Civil rights: actionability under state statutes of discrimination because of complaining party's association with persons of different race, color, or the like, 35 A.L.R.3d 859.

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