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O.C.G.A. § 48-13-53.4 — Records and books | Georgia Code
O.C.G.A. § 48-13-53.4 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

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

48-13-53.4. Records and books.

  1. Each innkeeper required to make a return and pay any tax under this article shall keep and preserve:
    1. Suitable records of the charges taxable under this article; and
    2. Other books of account which are necessary to determine the amount of tax due.
  2. All books, invoices, and other records required by this Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax under this article.

(Code 1981, §48-13-53.4, enacted by Ga. L. 2000, p. 1325, § 3; Ga. L. 2001, p. 984, § 19.)

Law reviews.

- For note on the 2001 amendment to this Code section, see 18 Georgia St. U.L. Rev. 294 (2001).

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This Georgia Code resource is curated by this site's author, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.