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2018 Georgia Code 48-13-50.1 | Car Wreck Lawyer

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

O.C.G.A. 48-13-50.1 Case Law from Google Scholar Amendments to OCGA 48-13-50.1

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

48-13-50.1. Creation of special districts.

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts.One such district shall exist within the geographical boundaries of each county, and the territory of each such district shall include all of the territory within the county except territory located within the boundaries of any municipality which imposes an excise tax on charges to the public for rooms, lodgings, and accommodations under this article.

(Code 1981, §48-13-50.1, enacted by Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.)

Law reviews.

- For annual survey of local government law, see 58 Mercer L. Rev. 267 (2006).

JUDICIAL DECISIONS

Constitutionality.

- O.C.G.A. § 48-13-50.1 does not violate the special district provisions contained in Ga. Const. 1983, Art. IX, Sec. II, Para. VI. Youngblood v. State, 259 Ga. 864, 388 S.E.2d 671 (1990).

Cases Citing Georgia Code 48-13-50.1 From Courtlistener.com
Total Results: 1
Youngblood v. State of Ga.
Court: Supreme Court of Georgia | Date Filed: 1990-02-15
Citation: 388 S.E.2d 671, 259 Ga. 864
Snippet: municipality levied a hotel/motel tax. OCGA § 48-13-50.1. Within such special district, the county was