O.C.G.A.

O.C.G.A. § 48-13-53.2 (2019)

Tax returns and remittances

✓ 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.

Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

(a) Each innkeeper, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority imposing a tax under this article showing the gross charges taxable under this article during the preceding calendar month. The governing authority imposing the tax may provide by resolution or ordinance for quarterly or annual returns. The returns required by this subsection shall be made upon forms prescribed, prepared, and furnished by the governing authority imposing the tax. (b) As used in this subsection, the term “estimated tax liability” means an innkeeper’s tax liability under this article, adjusted to account for any subsequent change in the rate of tax imposed under this article or any substantial change in circumstances due to damage to the premises, based on his or her average monthly payments for the last fiscal year. If the estimated tax liability of an innkeeper for any taxable period exceeds $2,500.00, the innkeeper shall file a return and remit to the governing authority imposing the tax not less than 50 percent of the estimated tax liability for the taxable period on or before the twentieth day of the period. The amount of the payment of the estimated tax liability shall be credited against the amount to be due on the return required under subsection (a) of this Code section. This subsection shall not apply to any innkeeper unless during the previous fiscal year the innkeeper’s monthly payments exceeded $2,500.00 per month for three consecutive months or more.

History

Code 1981, § 48-13-53.2, enacted by Ga. L. 2000, p. 1325, § 3.

SPECIFIC, BUSINESS, & OCCUPATION TAXES

Annotations

JUDICIAL DECISIONS On line travel company not innkeeper and payment of taxes responsibility of company. - In a city’s action wherein the city filed a complaint seeking a declaratory judgment, injunctive relief, and other equitable remedies against an online travel company, the trial court did not err by requiring the company to collect tax payment obligations under the Enabling

Statute, O.C.G.A. § 48-13-50 et seq., and a city’s ordinance via a permanent injunction. The company had contracted with the city to collect such taxes from the customers and was not an innkeeper; thus, the company was required to remit the taxes to the city. Expedia, Inc. v. City of Columbus, 285 Ga. 684, 681 S.E.2d 122, 2009 Ga. LEXIS 315 (2009).

Notes of Decisions

Cited in 3 cases, 2007–2011 · leading case: Expedia, Inc. v. City of Columbus, 681 S.E.2d 122 (Ga. 2009).

Sort: Relevance Newest Treatment

Expedia, Inc. v. City of Columbus, 681 S.E.2d 122 (Ga. 2009). · cites it 4× “OCGA § 48-13-53.2 (a); Columbus Code § 19-115.”

City of Atlanta v. HOTELS. COM., 710 S.E.2d 766 (Ga. 2011). · cites it 2× “OCGA § 48-13-53.2 (a); City of Atlanta Code of Ordinances § 146-85.”

City of Atlanta v. Hotels.com, L.P., 654 S.E.2d 166 (Ga. Ct. App. 2007). · cites it 2× “The Enabling Statutes further provide: In the event any innkeeper fails to make a return and pay the tax as provided by this article or makes a grossly incorrect return or a return that is false or fraudulent, the governing authority imposing a tax under this article shall make…”

— 48-13-53.2(a) — 1 case

Expedia, Inc. v. City of Columbus, 681 S.E.2d 122 (Ga. 2009). “OCGA § 48-13-53.2 (a); Columbus Code § 19-115.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.