O.C.G.A.
O.C.G.A. § 48-13-53.4 (2019)
Records and books
✓ 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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(a) 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.
(b) 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.
History
Code 1981, § 48-13-53.4, enacted by Ga. L. 2000, p. 1325, § 3; Ga. L. 2001, p. 984, § 19.
Annotations
Law reviews. For note on the 2001 amendment to this Code section, see 18 Georgia St. U.L. Rev. 294 (2001).
Notes of Decisions
Cited in 1
case, 2007–2007 · leading case: City of Atlanta v. Hotels.com, L.P., 654 S.E.2d 166 (Ga. Ct. App. 2007).
City of Atlanta v. Hotels.com, L.P., 654 S.E.2d 166 (Ga. Ct. App. 2007). “See also OCGA § 48-13-53.4 (requiring the preservation of books, invoices, and other records for examination by the governing authority imposing the hotel and occupancy tax).”
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