O.C.G.A.
O.C.G.A.

O.C.G.A. § 43-21-59 (2019)

Applicability of article

✓ O.C.G.A.: 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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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.

HOTEL, INN, & ROADHOUSE OPERATORS

History

Ga. L. 1945, p. 326, § 2.

Annotations

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.